https://www.taxtmi.com/caselaws?id=89215 Penalty under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 was examined in relation to duty paid on non-dutiable imported inputs cleared to a job worker, which enabled credit to be taken by the recipient unit. The record showed that duty on the finished goods was otherwise payable by the noticee, substantial payments were already being made through PLA and Modvat accounts, and there was no surplus credit or deliberate device to pass on inadmissible credit. The duty payment on the exempt inputs was treated as a bona fide mistake, not a wilful act with intent to facilitate wrongful credit, so penalty was held not leviable and the show cause notice was dropped. en-us Wed, 28 May 1997 00:00:00 +0530 Wed, 28 Sep 2011 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89215 Penalty under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 was examined in relation to duty paid on non-dutiable imported inputs cleared to a job worker, which enabled credit to be taken by the recipient unit. The record showed that duty on the finished goods was otherwise payable by the noticee, substantial payments were already being made through PLA and Modvat accounts, and there was no surplus credit or deliberate device to pass on inadmissible credit. The duty payment on the exempt inputs was treated as a bona fide mistake, not a wilful act with intent to facilitate wrongful credit, so penalty was held not leviable and the show cause notice was dropped. Case-Laws Central Excise Wed, 28 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89215