https://www.taxtmi.com/caselaws?id=109744 Excisable goods cleared without contemporaneous debit entries in the PLA and RG 23A, Part II were treated as remaining in non-duty-paid status until regularised later, making penal action and confiscation-related redemption fine sustainable. The commentary notes that the lapse was admitted and that the goods were cleared before the required entries were made, so penalty was justified in principle. It also states that the penalty and redemption fine had to be reduced because the amounts were considered excessive and disproportionate to the lapse, with the fine reduced in line with the lower penalty. en-us Tue, 07 May 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109744 Excisable goods cleared without contemporaneous debit entries in the PLA and RG 23A, Part II were treated as remaining in non-duty-paid status until regularised later, making penal action and confiscation-related redemption fine sustainable. The commentary notes that the lapse was admitted and that the goods were cleared before the required entries were made, so penalty was justified in principle. It also states that the penalty and redemption fine had to be reduced because the amounts were considered excessive and disproportionate to the lapse, with the fine reduced in line with the lower penalty. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109744