1981 (3) TMI 244 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, Madras heard an appeal by M/s. Yuken (India) Limited against a penalty imposed by the Asst. Collector for failing to debit duty amounts in ledger accounts. The appeal was allowed as it was deemed a clerical error without intent to evade duty. The penalty was set aside with a caution to be careful in the future. (Citation: 1981 (3) TMI 244)