https://www.taxtmi.com/caselaws?id=85503 Wholly exempt waste arising in manufacture and used captively had to be entered in RG 1 before further use, but the omission was treated as a technical or venial breach where the department did not establish that the goods had already reached the RG 1 stage and a substantial quantity remained in the polymerisation area. The requirement of entry was recognised, yet the lapse was held insufficient to sustain the original fine and penalty. The fine was substantially reduced and the penalty was set aside, granting relief from the monetary consequences of the procedural default. en-us Tue, 25 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 14:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85503 Wholly exempt waste arising in manufacture and used captively had to be entered in RG 1 before further use, but the omission was treated as a technical or venial breach where the department did not establish that the goods had already reached the RG 1 stage and a substantial quantity remained in the polymerisation area. The requirement of entry was recognised, yet the lapse was held insufficient to sustain the original fine and penalty. The fine was substantially reduced and the penalty was set aside, granting relief from the monetary consequences of the procedural default. Case-Laws Central Excise Tue, 25 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85503