https://www.taxtmi.com/caselaws?id=166793 The penalty imposed on the appellants for the removal of defective "Demo" gramophone records without excise formalities was set aside. The demand of duty was limited to the six months preceding the show cause notice, with the rest of the duty demand being set aside. The Tribunal found that although excise formalities had to be followed even for defective records, the penalty was not warranted as there was no intent to evade duty. The appeal was partly allowed based on these conclusions. en-us Thu, 08 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 10:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166793 The penalty imposed on the appellants for the removal of defective "Demo" gramophone records without excise formalities was set aside. The demand of duty was limited to the six months preceding the show cause notice, with the rest of the duty demand being set aside. The Tribunal found that although excise formalities had to be followed even for defective records, the penalty was not warranted as there was no intent to evade duty. The appeal was partly allowed based on these conclusions. Case-Laws Central Excise Thu, 08 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166793