https://www.taxtmi.com/caselaws?id=165633 Penalty for short payment of central excise duty was held unsustainable where the default arose from a bona fide clerical error in the personal ledger account, the duty was made good on detection, and there was no evidence of wilful or deliberate conduct. The lapse was treated as a technical infringement rather than a substantive violation, so penal consequences were not justified. Relief was granted by deleting the penalty, with a caution to exercise greater care in future. en-us Tue, 08 Jan 1980 00:00:00 +0530 Mon, 04 Aug 2014 15:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165633 Penalty for short payment of central excise duty was held unsustainable where the default arose from a bona fide clerical error in the personal ledger account, the duty was made good on detection, and there was no evidence of wilful or deliberate conduct. The lapse was treated as a technical infringement rather than a substantive violation, so penal consequences were not justified. Relief was granted by deleting the penalty, with a caution to exercise greater care in future. Case-Laws Central Excise Tue, 08 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165633