https://www.taxtmi.com/caselaws?id=90228 Penalty for non-filing of duty-paying invoices with RT-12 returns under the Modvat procedure was held unwarranted where the assessee had made repeated bona fide efforts to get the invoices defaced through the jurisdictional Superintendent and the department was aware of those efforts. The lapse was treated as a procedural irregularity, not conduct justifying penal action, and the penalty order was set aside. en-us Thu, 03 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90228 Penalty for non-filing of duty-paying invoices with RT-12 returns under the Modvat procedure was held unwarranted where the assessee had made repeated bona fide efforts to get the invoices defaced through the jurisdictional Superintendent and the department was aware of those efforts. The lapse was treated as a procedural irregularity, not conduct justifying penal action, and the penalty order was set aside. Case-Laws Central Excise Thu, 03 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90228