https://www.taxtmi.com/caselaws?id=54898 Where goods remained within the factory and there was no evidence or recorded finding of attempted clandestine removal, non-accountal in the statutory records was treated as a limited procedural breach. The specific penal provision under Rule 226 of the Central Excise Rules, 1944 applied to that default, rather than any harsher consequence based on removal of goods. The penalty was therefore confined to the amount prescribed under Rule 226, with the assessee succeeding to that extent. en-us Wed, 26 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 16:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54898 Where goods remained within the factory and there was no evidence or recorded finding of attempted clandestine removal, non-accountal in the statutory records was treated as a limited procedural breach. The specific penal provision under Rule 226 of the Central Excise Rules, 1944 applied to that default, rather than any harsher consequence based on removal of goods. The penalty was therefore confined to the amount prescribed under Rule 226, with the assessee succeeding to that extent. Case-Laws Central Excise Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54898