Penalty for wrong invoice particulars requires wilful intent to enable credit; absent that statutory precondition, penalty fails.

Penalty under Rule 173Q(bbb) of the Central Excise Rules, 1944 can be imposed only where a registered dealer wilfully enters wrong or incorrect particulars in an invoice for excisable goods with intent to enable the buyer to take duty credit. The record contained no allegation or finding that the invoice carried such wrong particulars or that they were entered with that intent. Without that essential statutory precondition, the basis for penalty was absent, and the penalty was therefore not sustainable.

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Issues: Whether penalty could be sustained under Rule 173Q(bbb) of the Central Excise Rules, 1944 in the absence of an allegation or finding that the registered dealer wilfully entered wrong or incorrect particulars in the invoice with intent to enable the buyer to avail credit of duty.

Analysis: The penalty provision applies only where a registered dealer wilfully enters wrong or incorrect particulars in the invoice issued for excisable goods with the intent to facilitate the buyer's availment of duty credit. The record did not contain any allegation or finding that the invoice contained wrong particulars entered with such intent. In the absence of the essential statutory precondition, the foundation for penalty was missing.

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

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