https://www.taxtmi.com/caselaws?id=114523 The appellate tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the appellant for missing petrol engines in the RG-I stock. The tribunal held that the incomplete engines found during verification should not automatically lead to duty demand, as the physical presence of the engines was established. It was emphasized that incomplete goods mistakenly entered in the RG-I register should not result in duty liability. Therefore, the demand of duty and penalty were deemed unsustainable, leading to the appeal's success and the overturning of the impugned order. en-us Wed, 06 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114523 The appellate tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the appellant for missing petrol engines in the RG-I stock. The tribunal held that the incomplete engines found during verification should not automatically lead to duty demand, as the physical presence of the engines was established. It was emphasized that incomplete goods mistakenly entered in the RG-I register should not result in duty liability. Therefore, the demand of duty and penalty were deemed unsustainable, leading to the appeal's success and the overturning of the impugned order. Case-Laws Central Excise Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114523