https://www.taxtmi.com/caselaws?id=41223 Failure to enter the previous two days' production in the R.G. 1 register was not excused where the explanation of labour go-slow and other difficulties was found insufficient, and the omission was treated as a failure to maintain prescribed production records properly; the penalty on that count was sustained. Recovery of a personal penalty could not be continued after the concerned person had died, because the liability was personal and did not survive against the petitioners once death occurred before recovery. The revision was accordingly disposed of on the basis that the record-keeping lapse stood, while recovery of the deceased person's personal penalty did not survive. en-us Thu, 27 Nov 1980 00:00:00 +0530 Mon, 31 May 2010 13:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41223 Failure to enter the previous two days' production in the R.G. 1 register was not excused where the explanation of labour go-slow and other difficulties was found insufficient, and the omission was treated as a failure to maintain prescribed production records properly; the penalty on that count was sustained. Recovery of a personal penalty could not be continued after the concerned person had died, because the liability was personal and did not survive against the petitioners once death occurred before recovery. The revision was accordingly disposed of on the basis that the record-keeping lapse stood, while recovery of the deceased person's personal penalty did not survive. Case-Laws Central Excise Thu, 27 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41223