https://www.taxtmi.com/caselaws?id=97644 Penalty under Rule 209A of the Central Excise Rules was considered unsustainable where the recipient of excisable goods had no statutory basis to know that the goods were non-duty paid. The relevant period predated Section 12A, invoices were not required to show duty particulars, and the recipient was not taking Modvat credit because the end product was exempt. In those circumstances, conscious contravention could not be inferred from a mere technical breach. The penalty on the recipient was set aside, and the commentary also notes that the duty quantification was capable of reduction under the prescribed valuation formula. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 17 Jan 2012 15:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97644 Penalty under Rule 209A of the Central Excise Rules was considered unsustainable where the recipient of excisable goods had no statutory basis to know that the goods were non-duty paid. The relevant period predated Section 12A, invoices were not required to show duty particulars, and the recipient was not taking Modvat credit because the end product was exempt. In those circumstances, conscious contravention could not be inferred from a mere technical breach. The penalty on the recipient was set aside, and the commentary also notes that the duty quantification was capable of reduction under the prescribed valuation formula. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97644