https://www.taxtmi.com/caselaws?id=113475 Duty on removal of inputs was debited from the wrong Modvat credit account, contrary to the prescribed procedure, but the relevant RG 23A Part II and RG 23C Part II accounts had sufficient balance. Because correcting the debit would not change the revenue position, the error was treated as a technical lapse confined to the duty-paying document and not a substantive revenue loss. The lapse was therefore considered condonable, and the appellate order in favour of the assessee was sustained. en-us Wed, 12 May 2004 00:00:00 +0530 Sat, 05 May 2012 14:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113475 Duty on removal of inputs was debited from the wrong Modvat credit account, contrary to the prescribed procedure, but the relevant RG 23A Part II and RG 23C Part II accounts had sufficient balance. Because correcting the debit would not change the revenue position, the error was treated as a technical lapse confined to the duty-paying document and not a substantive revenue loss. The lapse was therefore considered condonable, and the appellate order in favour of the assessee was sustained. Case-Laws Central Excise Wed, 12 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113475