Wilful incorrect invoice entries are required to sustain penalty; absent intent to facilitate wrongful credit, the levy fails.

Penalty under the invoicing-related penal rule was not sustainable because the Department failed to prove any wilful entry of wrong or incorrect particulars made with intent to facilitate wrongful credit. The credit taken by purchasers was accepted as properly availed, and the non-routing of consignments through the dealer's premises was linked to practical difficulties rather than any fraudulent design. In the absence of a deliberate act to enable inadmissible credit, the essential precondition for invoking the penalty provision was not met, and the assessee succeeded.

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Issues: Whether penalty was sustainable under Rule 173Q1(bbb) of the Central Excise Rules for alleged incorrect particulars in invoices issued by the dealer.

Analysis: The provision invoked applied only where there was a wilful entry of wrong or incorrect particulars in the invoice with intent to facilitate the buyer in availing credit. The credit taken by the purchasers had been accepted as correctly taken, and the non-routing of consignments through the dealer's premises was attributable to practical difficulties. In the absence of any wrongful or wilful act intended to enable inadmissible credit, the foundational requirement for penalty was not satisfied.

Conclusion: Penalty was not exigible under the rule, and the assessee succeeded.

Ratio Decidendi: Penalty under the invoicing-related penal rule cannot be sustained unless the Department establishes a wilful incorrect entry made with intent to facilitate wrongful credit.

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