https://www.taxtmi.com/caselaws?id=166845 Penalty under Rule 173Q of the Central Excise Rules, 1944 requires proof of a guilty mind because penalty proceedings are quasi-criminal. Excess clearances caused by a double entry in the PLA against a single TR-6 deposit did not justify penalty where the accounting error was bona fide. Voluntary payment of duty and prompt disclosure to the Superintendent before departmental detection supported the absence of deliberate defiance or mala fide intent. A procedural contravention alone was insufficient, and the penalty was unwarranted. en-us Tue, 03 Jan 1984 00:00:00 +0530 Sat, 08 Nov 2014 13:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166845 Penalty under Rule 173Q of the Central Excise Rules, 1944 requires proof of a guilty mind because penalty proceedings are quasi-criminal. Excess clearances caused by a double entry in the PLA against a single TR-6 deposit did not justify penalty where the accounting error was bona fide. Voluntary payment of duty and prompt disclosure to the Superintendent before departmental detection supported the absence of deliberate defiance or mala fide intent. A procedural contravention alone was insufficient, and the penalty was unwarranted. Case-Laws Central Excise Tue, 03 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166845