https://www.taxtmi.com/caselaws?id=114601 A procedural defect in challans, where goods were despatched under private challans containing the required particulars, did not by itself justify confiscation or duty confirmation. In the absence of contrary evidence showing that the goods were unaccounted for, or any material discrepancy between the goods and the challans, no duty evasion was established and the finding for the assessee was maintained. The reduced penalty was also upheld because the record showed only a procedural infraction and no basis for restoring a higher penalty. en-us Fri, 26 Mar 2004 00:00:00 +0530 Fri, 18 May 2012 13:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114601 A procedural defect in challans, where goods were despatched under private challans containing the required particulars, did not by itself justify confiscation or duty confirmation. In the absence of contrary evidence showing that the goods were unaccounted for, or any material discrepancy between the goods and the challans, no duty evasion was established and the finding for the assessee was maintained. The reduced penalty was also upheld because the record showed only a procedural infraction and no basis for restoring a higher penalty. Case-Laws Central Excise Fri, 26 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114601