https://www.taxtmi.com/caselaws?id=165736 Penalty under Rule 173Q(1)(d) of the Central Excise Rules, 1944 was held unsustainable where duty had been reflected in the gate passes and relevant registers, and the omission to debit the personal ledger account was accepted as a bona fide clerical lapse. The record did not show mala fide conduct or any intent to evade duty, so the breach was treated as technical rather than deliberate. On that basis, the penal order was set aside and the assessee succeeded. en-us Tue, 31 Mar 1981 00:00:00 +0530 Fri, 08 Aug 2014 18:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165736 Penalty under Rule 173Q(1)(d) of the Central Excise Rules, 1944 was held unsustainable where duty had been reflected in the gate passes and relevant registers, and the omission to debit the personal ledger account was accepted as a bona fide clerical lapse. The record did not show mala fide conduct or any intent to evade duty, so the breach was treated as technical rather than deliberate. On that basis, the penal order was set aside and the assessee succeeded. Case-Laws Central Excise Tue, 31 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165736