https://www.taxtmi.com/caselaws?id=99866 Absence of pre-printed particulars on invoices was held to contravene Rule 57GG of the Central Excise Rules, 1944, because the required details were rubber-stamped rather than printed as mandated; the breach was treated as procedural, but the contravention was still established. On penalty, the surrounding circumstances showed only a technical lapse, so the personal penalty was reduced from Rs. 5,000 to Rs. 500. The appeal succeeded only to that extent, with the finding of procedural non-compliance maintained. en-us Wed, 11 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 13:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99866 Absence of pre-printed particulars on invoices was held to contravene Rule 57GG of the Central Excise Rules, 1944, because the required details were rubber-stamped rather than printed as mandated; the breach was treated as procedural, but the contravention was still established. On penalty, the surrounding circumstances showed only a technical lapse, so the personal penalty was reduced from Rs. 5,000 to Rs. 500. The appeal succeeded only to that extent, with the finding of procedural non-compliance maintained. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99866