https://www.taxtmi.com/caselaws?id=93669 Penalties for excise procedural contraventions were held unsustainable where the assessee had obtained registration, paid duty on clearances, and regularised omissions. Although there were lapses in return filing, invoice pre-authentication, declarations, register pre-authentication, and account maintenance, there was no material showing clandestine removal or any deliberate intent to evade duty. The breaches were treated as technical and procedural rather than mala fide, and the principle against imposing penalty for a mere venial breach was applied. The penalties were set aside in favour of the assessee. en-us Tue, 06 Jul 1999 00:00:00 +0530 Wed, 16 Nov 2011 10:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93669 Penalties for excise procedural contraventions were held unsustainable where the assessee had obtained registration, paid duty on clearances, and regularised omissions. Although there were lapses in return filing, invoice pre-authentication, declarations, register pre-authentication, and account maintenance, there was no material showing clandestine removal or any deliberate intent to evade duty. The breaches were treated as technical and procedural rather than mala fide, and the principle against imposing penalty for a mere venial breach was applied. The penalties were set aside in favour of the assessee. Case-Laws Central Excise Tue, 06 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93669