https://www.taxtmi.com/caselaws?id=89488 The appeal by M/s. Krishna Carbon Paper Co. contested duty demand, redemption fine, and penalty imposed by the Dy. Collector of Central Excise. Discrepancies in excise records led to the differential duty calculation. The Collector of Central Excise (Appeals) upheld the decision based on unaccounted goods. The tribunal set aside the redemption fine, confirmed duty demand from private note book entries, and reduced the penalty from Rs. 10,000 to Rs. 5,000 due to doubts regarding seized goods. The judgment emphasized record authenticity, small-scale exemptions, and benefit of doubt in excise duty cases. en-us Wed, 02 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 14:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89488 The appeal by M/s. Krishna Carbon Paper Co. contested duty demand, redemption fine, and penalty imposed by the Dy. Collector of Central Excise. Discrepancies in excise records led to the differential duty calculation. The Collector of Central Excise (Appeals) upheld the decision based on unaccounted goods. The tribunal set aside the redemption fine, confirmed duty demand from private note book entries, and reduced the penalty from Rs. 10,000 to Rs. 5,000 due to doubts regarding seized goods. The judgment emphasized record authenticity, small-scale exemptions, and benefit of doubt in excise duty cases. Case-Laws Central Excise Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89488