https://www.taxtmi.com/caselaws?id=92216 The court upheld the duty demand and confiscation of goods due to shortages and clearance of HDPE Granules without payment. The penalty imposed was reduced, emphasizing the significance of adhering to record-keeping procedures. The appellants' explanations for discrepancies were deemed unsatisfactory, leading to the decision in favor of the Department based on physical verification and register entries. The judges highlighted the importance of complying with procedural requirements and consequences of non-compliance, ultimately modifying the penalty amount in the appeal outcome. en-us Tue, 31 Aug 1999 00:00:00 +0530 Mon, 31 Oct 2011 10:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92216 The court upheld the duty demand and confiscation of goods due to shortages and clearance of HDPE Granules without payment. The penalty imposed was reduced, emphasizing the significance of adhering to record-keeping procedures. The appellants' explanations for discrepancies were deemed unsatisfactory, leading to the decision in favor of the Department based on physical verification and register entries. The judges highlighted the importance of complying with procedural requirements and consequences of non-compliance, ultimately modifying the penalty amount in the appeal outcome. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92216