https://www.taxtmi.com/caselaws?id=125907 Goods duly accounted for in raw material records and cleared for job work without evidence of clandestine movement could not attract duty demand, confiscation or major penalties merely because the prescribed challan was not issued. The omission to accompany the goods with the job-work challan was treated as a procedural lapse under Notification No. 214/86-C.E., insufficient to prove suppression or intent to evade duty. However, non-compliance with the mandatory challan requirement still justified a limited penal consequence, so the substantive demand and confiscation were set aside while only a nominal penalty was sustained for the procedural breach. en-us Wed, 01 Apr 2009 00:00:00 +0530 Mon, 18 Feb 2013 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125907 Goods duly accounted for in raw material records and cleared for job work without evidence of clandestine movement could not attract duty demand, confiscation or major penalties merely because the prescribed challan was not issued. The omission to accompany the goods with the job-work challan was treated as a procedural lapse under Notification No. 214/86-C.E., insufficient to prove suppression or intent to evade duty. However, non-compliance with the mandatory challan requirement still justified a limited penal consequence, so the substantive demand and confiscation were set aside while only a nominal penalty was sustained for the procedural breach. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125907