https://www.taxtmi.com/caselaws?id=95329 Modvat recovery from a registered dealer under Rule 57-I requires statutory authority extending to that dealer and cannot rest solely on a disputed invoice position. Registered dealers may issue Modvatable invoices under Rules 174 and 57GG, but recovery is unsustainable where Rule 57-I does not authorise the proposed action. Penalty under Rule 173Q requires a notice identifying the applicable clause and evidence establishing its ingredients. Where goods receipt is not disproved, the dealer seeks timely regularisation under Rule 57G(6), and no deliberate evasion or incorrect accountal is established, penalty is not justified. en-us Thu, 14 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95329 Modvat recovery from a registered dealer under Rule 57-I requires statutory authority extending to that dealer and cannot rest solely on a disputed invoice position. Registered dealers may issue Modvatable invoices under Rules 174 and 57GG, but recovery is unsustainable where Rule 57-I does not authorise the proposed action. Penalty under Rule 173Q requires a notice identifying the applicable clause and evidence establishing its ingredients. Where goods receipt is not disproved, the dealer seeks timely regularisation under Rule 57G(6), and no deliberate evasion or incorrect accountal is established, penalty is not justified. Case-Laws Central Excise Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95329