https://www.taxtmi.com/caselaws?id=83735 Knowingly taking and utilising unauthorised credit on the basis of false statutory entries supports penalty under Rule 173Q and permits invocation of the extended period for recovery under the proviso to section 11A. The text states that excess credit entered in RG 23 Part II without duty-paying documents was not a mere clerical error, because the register entries, carry-forward method, and surrounding evidence showed wilful misstatement. It also states that absence of mens rea did not exclude liability in such circumstances. However, the existing penalty was not converted into interest and was not enhanced, as no statutory basis or stronger justification for increase was shown. en-us Wed, 17 Aug 1994 00:00:00 +0530 Sat, 16 Jul 2011 13:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83735 Knowingly taking and utilising unauthorised credit on the basis of false statutory entries supports penalty under Rule 173Q and permits invocation of the extended period for recovery under the proviso to section 11A. The text states that excess credit entered in RG 23 Part II without duty-paying documents was not a mere clerical error, because the register entries, carry-forward method, and surrounding evidence showed wilful misstatement. It also states that absence of mens rea did not exclude liability in such circumstances. However, the existing penalty was not converted into interest and was not enhanced, as no statutory basis or stronger justification for increase was shown. Case-Laws Central Excise Wed, 17 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83735