1980 (11) TMI 57 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding non-maintenance of proper accounts by petitioners. The petitioners were penalized for not recording production in the R.G.1 register. The Government found the petitioners' explanation for the lapse unacceptable and upheld the penalty. However, they agreed that the penalty imposed on the deceased partner should not be recovered. The revision application was disposed of accordingly.