https://www.taxtmi.com/caselaws?id=167089 A penalty for non-maintenance and delayed posting of excise records was sustained because a wrong rule citation does not invalidate action where the facts disclose a contravention under the correct enabling provision. The contravention was treated as falling within Rule 173Q of the Central Excise Rules, 1944, which permits confiscation and penalty for removal of excisable goods in breach of the rules, while arguments confining the matter to Rule 173G(4), Rule 53 or Rule 226 were rejected. The authority on technical or venial breaches was held inapplicable. However, the penalty was found excessive on the facts and reduced in favour of the assessee. en-us Thu, 12 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 14:57:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167089 A penalty for non-maintenance and delayed posting of excise records was sustained because a wrong rule citation does not invalidate action where the facts disclose a contravention under the correct enabling provision. The contravention was treated as falling within Rule 173Q of the Central Excise Rules, 1944, which permits confiscation and penalty for removal of excisable goods in breach of the rules, while arguments confining the matter to Rule 173G(4), Rule 53 or Rule 226 were rejected. The authority on technical or venial breaches was held inapplicable. However, the penalty was found excessive on the facts and reduced in favour of the assessee. Case-Laws Central Excise Thu, 12 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167089