https://www.taxtmi.com/caselaws?id=95789 A mere procedural lapse in not making PLA debit entries contemporaneously at the time of clearance did not justify confiscation, personal penalty, or redemption fine where the goods were cleared under Central Excise invoices and the duty particulars were already reflected in those invoices. The omission was treated as a procedural irregularity without substantive defect in duty payment particulars. Relief granted to the assessee was upheld, and the Revenue's appeal was rejected. en-us Wed, 20 Dec 2000 00:00:00 +0530 Thu, 15 Dec 2011 10:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95789 A mere procedural lapse in not making PLA debit entries contemporaneously at the time of clearance did not justify confiscation, personal penalty, or redemption fine where the goods were cleared under Central Excise invoices and the duty particulars were already reflected in those invoices. The omission was treated as a procedural irregularity without substantive defect in duty payment particulars. Relief granted to the assessee was upheld, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 20 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95789