https://www.taxtmi.com/caselaws?id=100959 Penalty under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 is attracted only where a registered dealer wilfully enters wrong or incorrect particulars in an invoice with intent to enable inadmissible credit. On the record, there was no allegation or finding of such wilful or intentional conduct, and the amount earlier ordered to be recovered had already been set aside and was not challenged by the Revenue. The statutory precondition for penal action was therefore not met, and the penalty was not sustainable. en-us Fri, 28 Dec 2001 00:00:00 +0530 Wed, 08 Feb 2012 10:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100959 Penalty under Rule 173Q(1)(bbb) of the Central Excise Rules, 1944 is attracted only where a registered dealer wilfully enters wrong or incorrect particulars in an invoice with intent to enable inadmissible credit. On the record, there was no allegation or finding of such wilful or intentional conduct, and the amount earlier ordered to be recovered had already been set aside and was not challenged by the Revenue. The statutory precondition for penal action was therefore not met, and the penalty was not sustainable. Case-Laws Central Excise Fri, 28 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100959