https://www.taxtmi.com/caselaws?id=94062 Permission to maintain computerised records weighed against penal action for not making parallel manual postings, and the prima facie view was that insisting on manual records after computerised maintenance had been allowed did not justify penalty. The department had also accepted the Rule 57G declaration showing the final product as input, so the insistence on compliance with the procedure under Rule 173H was treated as excessive at the interim stage. On that basis, waiver of pre-deposit of the penalties was granted. en-us Fri, 08 Sep 2000 00:00:00 +0530 Fri, 18 Nov 2011 17:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94062 Permission to maintain computerised records weighed against penal action for not making parallel manual postings, and the prima facie view was that insisting on manual records after computerised maintenance had been allowed did not justify penalty. The department had also accepted the Rule 57G declaration showing the final product as input, so the insistence on compliance with the procedure under Rule 173H was treated as excessive at the interim stage. On that basis, waiver of pre-deposit of the penalties was granted. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94062