https://www.taxtmi.com/caselaws?id=90552 Finished paper samples retained inside the factory were treated as excisable goods that should have been entered in the RG 1 register, and the omission amounted to a procedural lapse. However, duty demand and penalty were held unsustainable because the goods were still within the factory when checked, confiscation was not pursued, and the assessee could reasonably rely on a long-standing practice suggesting that separate entry was unnecessary. On that basis, the demand and penalty were set aside in favour of the assessee. en-us Mon, 05 Oct 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90552 Finished paper samples retained inside the factory were treated as excisable goods that should have been entered in the RG 1 register, and the omission amounted to a procedural lapse. However, duty demand and penalty were held unsustainable because the goods were still within the factory when checked, confiscation was not pursued, and the assessee could reasonably rely on a long-standing practice suggesting that separate entry was unnecessary. On that basis, the demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Mon, 05 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90552