https://www.taxtmi.com/caselaws?id=101006 Penalty for reprinting defective invoices and taking the benefit of Notification No. 67/95 without prior intimation was treated as disproportionate where the lapse was only procedural. The Tribunal noted that the assessee had not cancelled the defective invoices or issued fresh ones, but the lower appellate authority had already found no clandestine removal and had characterised the matter as a procedural irregularity. On that basis, the penalty was reduced as excessive for the nature of the breach, and the relief was limited to a nominal penalty. en-us Tue, 08 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 12:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101006 Penalty for reprinting defective invoices and taking the benefit of Notification No. 67/95 without prior intimation was treated as disproportionate where the lapse was only procedural. The Tribunal noted that the assessee had not cancelled the defective invoices or issued fresh ones, but the lower appellate authority had already found no clandestine removal and had characterised the matter as a procedural irregularity. On that basis, the penalty was reduced as excessive for the nature of the breach, and the relief was limited to a nominal penalty. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101006