https://www.taxtmi.com/caselaws?id=167589 Reverse serial order entries in the Personal Ledger Account for gate passes were treated as a procedural irregularity, not as substantive evasion or misuse of the clearance procedure. Because the assessee had sufficient ledger balance and no loss of revenue resulted, the contravention was held insufficient to justify fine or penalty. The subordinate authority's order was therefore set aside, and relief was granted from the penalty action. en-us Tue, 24 Aug 1976 00:00:00 +0530 Thu, 25 Dec 2014 15:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167589 Reverse serial order entries in the Personal Ledger Account for gate passes were treated as a procedural irregularity, not as substantive evasion or misuse of the clearance procedure. Because the assessee had sufficient ledger balance and no loss of revenue resulted, the contravention was held insufficient to justify fine or penalty. The subordinate authority's order was therefore set aside, and relief was granted from the penalty action. Case-Laws Central Excise Tue, 24 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167589