https://www.taxtmi.com/caselaws?id=41193 Penalty was not warranted where consignments moved under approved despatch advices-cum-invoices, sufficient PLA balance was available, and no mala fide conduct was shown, so the penalty was deleted. The omission to make debit entries in the PLA nevertheless left the action in rem legally sustainable, but the surrounding circumstances justified substantial reduction of the fine imposed on the offending goods. The revision therefore succeeded only in deleting the penalty and reducing the fine, while the remainder of the order was maintained. en-us Mon, 02 Jun 1980 00:00:00 +0530 Mon, 31 May 2010 11:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41193 Penalty was not warranted where consignments moved under approved despatch advices-cum-invoices, sufficient PLA balance was available, and no mala fide conduct was shown, so the penalty was deleted. The omission to make debit entries in the PLA nevertheless left the action in rem legally sustainable, but the surrounding circumstances justified substantial reduction of the fine imposed on the offending goods. The revision therefore succeeded only in deleting the penalty and reducing the fine, while the remainder of the order was maintained. Case-Laws Central Excise Mon, 02 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41193