https://www.taxtmi.com/caselaws?id=94478 The Tribunal upheld the Collector's decision on the short levy of duty, confiscation of goods, and imposition of penalty. The assessees' argument of delayed entry was rejected, emphasizing compliance with statutory obligations. Goods not recorded in the register were confiscated, citing the need for immediate entry upon production. The Tribunal reduced the penalty imposed for alleged clandestine clearance due to insufficient evidence, lowering it from Rs. 2 lakhs to Rs. 20,000. Confiscation and redemption orders were maintained, emphasizing compliance with the Central Excise Act. en-us Fri, 19 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94478 The Tribunal upheld the Collector's decision on the short levy of duty, confiscation of goods, and imposition of penalty. The assessees' argument of delayed entry was rejected, emphasizing compliance with statutory obligations. Goods not recorded in the register were confiscated, citing the need for immediate entry upon production. The Tribunal reduced the penalty imposed for alleged clandestine clearance due to insufficient evidence, lowering it from Rs. 2 lakhs to Rs. 20,000. Confiscation and redemption orders were maintained, emphasizing compliance with the Central Excise Act. Case-Laws Central Excise Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94478