Wilful false invoice particulars are required for penalty under Rule 173Q(1)(bbb); absent intent, the penalty fails.

Penalty under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 is attracted only where a registered dealer wilfully enters wrong or incorrect particulars in an invoice with intent to enable inadmissible credit. On the record, there was no allegation or finding of such wilful or intentional conduct, and the amount earlier ordered to be recovered had already been set aside and was not challenged by the Revenue. The statutory precondition for penal action was therefore not met, and the penalty was not sustainable.

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Issues: Whether penalty could be sustained against a registered dealer under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 in the absence of any allegation or finding of wilful entry of wrong or incorrect particulars in the invoice with intent to facilitate inadmissible credit.

Analysis: Penalty under Rule 173Q(1)(bbb) is attracted only where a registered dealer wilfully enters wrong or incorrect particulars in the invoice with the intent to enable the buyer to avail credit not otherwise permissible. The appellate record did not contain any allegation or finding of such wilful or intentional conduct. The amount ordered to be recovered from the dealer had already been set aside and was not under challenge by the Revenue. In these circumstances, the statutory precondition for penal action was not satisfied.

Conclusion: The penalty was not sustainable and was rightly set aside in favour of the assessee.

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