https://www.taxtmi.com/caselaws?id=94817 Penalty on a dealer for issuing an invoice under Rule 57GG was found unwarranted where the invoice contained the dealer's registration particulars, was entered in RG-23D, and was issued to a third party. The presence of the factory address on the invoice did not invalidate it, and the manufacturer's mistaken Modvat credit entry was later reversed. As the authorities made no adverse finding on the availability of credit and the issue was confined to penalty, the penalty was set aside. en-us Tue, 04 Jan 2000 00:00:00 +0530 Mon, 05 Dec 2011 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94817 Penalty on a dealer for issuing an invoice under Rule 57GG was found unwarranted where the invoice contained the dealer's registration particulars, was entered in RG-23D, and was issued to a third party. The presence of the factory address on the invoice did not invalidate it, and the manufacturer's mistaken Modvat credit entry was later reversed. As the authorities made no adverse finding on the availability of credit and the issue was confined to penalty, the penalty was set aside. Case-Laws Central Excise Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94817