https://www.taxtmi.com/caselaws?id=110628 Omission to debit duty in the PLA/RG 23A account was held to attract penalty, but the reduced penalty was upheld because the lapse was limited and invoices had been issued. Confiscation was also set aside because the goods were packed, supported by valid packing slips, and reflected in private records as manufactured from recorded inputs; failure to make the final RG 1 entry did not by itself establish non-accountal warranting confiscation. The commentary states that such statutory stock-register omissions may still justify penal action, but not confiscation where the goods are otherwise accounted for in contemporaneous records. en-us Tue, 06 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 18:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110628 Omission to debit duty in the PLA/RG 23A account was held to attract penalty, but the reduced penalty was upheld because the lapse was limited and invoices had been issued. Confiscation was also set aside because the goods were packed, supported by valid packing slips, and reflected in private records as manufactured from recorded inputs; failure to make the final RG 1 entry did not by itself establish non-accountal warranting confiscation. The commentary states that such statutory stock-register omissions may still justify penal action, but not confiscation where the goods are otherwise accounted for in contemporaneous records. Case-Laws Central Excise Tue, 06 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110628