https://www.taxtmi.com/caselaws?id=50833 Mere non-entry of daily production in the RG-I register, when production was otherwise contemporaneously recorded in internal transfer slips and production records, was treated as a bona fide record-keeping lapse rather than concealment or intent to evade duty. The Tribunal distinguished failure to account for excisable goods from failure to maintain statutory records correctly, holding that Rule 173Q applies to non-accountal of goods, not to incorrect or incomplete entries in account books. On these facts, the lapse fell within Rule 226, attracting only the limited penalty and confiscation consequences provided for defective maintenance of records. en-us Mon, 05 Nov 2001 00:00:00 +0530 Fri, 17 Sep 2010 16:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50833 Mere non-entry of daily production in the RG-I register, when production was otherwise contemporaneously recorded in internal transfer slips and production records, was treated as a bona fide record-keeping lapse rather than concealment or intent to evade duty. The Tribunal distinguished failure to account for excisable goods from failure to maintain statutory records correctly, holding that Rule 173Q applies to non-accountal of goods, not to incorrect or incomplete entries in account books. On these facts, the lapse fell within Rule 226, attracting only the limited penalty and confiscation consequences provided for defective maintenance of records. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50833