https://www.taxtmi.com/caselaws?id=217403 The tribunal set aside the confiscation of excess scrap and wire, as there was no evidence of intent to remove goods without record entry. The demand for duty on short found inputs was deemed unjustified, attributing the alleged shortage to a clerical error. Consequently, the penalties imposed on the manufacturing unit and its director were overturned. The judgment highlighted the significance of accurate record-keeping and differentiated between technical errors and deliberate misconduct in excise matters. en-us Tue, 04 Sep 2012 00:00:00 +0530 Tue, 07 May 2013 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217403 The tribunal set aside the confiscation of excess scrap and wire, as there was no evidence of intent to remove goods without record entry. The demand for duty on short found inputs was deemed unjustified, attributing the alleged shortage to a clerical error. Consequently, the penalties imposed on the manufacturing unit and its director were overturned. The judgment highlighted the significance of accurate record-keeping and differentiated between technical errors and deliberate misconduct in excise matters. Case-Laws Central Excise Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217403