https://www.taxtmi.com/caselaws?id=91686 Personal penalty under Rule 173Q of the Central Excise Rules, 1944 was found unsustainable where the alleged Rule 9(1) contraventions arose from clerical and accounting errors in excise records. The non-debiting of duty in RG 23A Part II and the clearance against an insufficient credit balance were treated as inadvertent mistakes in a newly started small-scale unit maintaining manual records. Because the duty was shown in the excise documents, the errors were promptly disclosed to the department, and there was no indication of deliberate evasion, the contraventions were regarded as technical and procedural only. The penalty was set aside and relief was granted to the assessee. en-us Thu, 29 Oct 1998 00:00:00 +0530 Thu, 20 Oct 2011 12:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91686 Personal penalty under Rule 173Q of the Central Excise Rules, 1944 was found unsustainable where the alleged Rule 9(1) contraventions arose from clerical and accounting errors in excise records. The non-debiting of duty in RG 23A Part II and the clearance against an insufficient credit balance were treated as inadvertent mistakes in a newly started small-scale unit maintaining manual records. Because the duty was shown in the excise documents, the errors were promptly disclosed to the department, and there was no indication of deliberate evasion, the contraventions were regarded as technical and procedural only. The penalty was set aside and relief was granted to the assessee. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91686