1980 (6) TMI 35 - CGOVT - Central Excise

Summary

The judgment by the Central Government of India in 1980 (6) TMI 35 involved a case where duty-paid goods were transferred within the petitioner's organization without proper debit entries in the PLA. The penalty of Rs. 40,000 was set aside due to no mala fide intent, but a fine of Rs. 25,000 was reduced to Rs. 500 for the offending goods. The order-in-appeal was confirmed with the above modification.