https://www.taxtmi.com/caselaws?id=124055 Personal penalty under Rule 173Q was held unsustainable where the duty short-payment arose from a one-time clerical error in debiting clearance of inputs for job work at 10% of duty instead of 10% of value. The underlying duty demand had already been set aside as revenue neutral, since any amount debited on clearance would have been available as credit when the goods were received back from the job worker. In the absence of any finding of a continuing practice, mens rea, or undue benefit to the assessee, the tribunal found no basis to sustain a personal penalty merely because of departmental inconvenience, and the penalty was set aside. en-us Fri, 20 Apr 2007 00:00:00 +0530 Tue, 25 Sep 2012 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124055 Personal penalty under Rule 173Q was held unsustainable where the duty short-payment arose from a one-time clerical error in debiting clearance of inputs for job work at 10% of duty instead of 10% of value. The underlying duty demand had already been set aside as revenue neutral, since any amount debited on clearance would have been available as credit when the goods were received back from the job worker. In the absence of any finding of a continuing practice, mens rea, or undue benefit to the assessee, the tribunal found no basis to sustain a personal penalty merely because of departmental inconvenience, and the penalty was set aside. Case-Laws Central Excise Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124055