https://www.taxtmi.com/caselaws?id=254690 Clearance of inputs or partially processed goods for job work must follow the prescribed challan and accounting procedure under Rule 57F; use of private challans and absence of proper records amounts to procedural non-compliance and does not validate irregular removal, though duty demand was not sustained where the goods were shown to have returned. Unaccounted seized goods, not entered in statutory excise records, justified confiscation, redemption fine and penalty under the accounting provisions. The director's personal penalty was also enhanced because he admitted awareness of the non-observance and record-keeping lapses. The material effect is that job-work compliance and proper stock accounting remain mandatory, with penal consequences for breach. en-us Fri, 21 Nov 2014 00:00:00 +0530 Mon, 29 Dec 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254690 Clearance of inputs or partially processed goods for job work must follow the prescribed challan and accounting procedure under Rule 57F; use of private challans and absence of proper records amounts to procedural non-compliance and does not validate irregular removal, though duty demand was not sustained where the goods were shown to have returned. Unaccounted seized goods, not entered in statutory excise records, justified confiscation, redemption fine and penalty under the accounting provisions. The director's personal penalty was also enhanced because he admitted awareness of the non-observance and record-keeping lapses. The material effect is that job-work compliance and proper stock accounting remain mandatory, with penal consequences for breach. Case-Laws Central Excise Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254690