https://www.taxtmi.com/caselaws?id=101678 Penalty under Rule 173Q(1)(bbb) could not be sustained because the excess duty payment was not shown to be a wilful act intended to facilitate inadmissible Modvat credit to the buyer. The provision required deliberate conduct and wrongful particulars in the invoice, but the notice alleged no special relationship or extraneous interest between the manufacturer and the buyer, and the small excess payment was more reasonably treated as a mistake. The applicability of Rule 57E was regarded as debatable, but the matter was resolved on the absence of the necessary intent. Penalty was therefore not imposable. en-us Fri, 01 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101678 Penalty under Rule 173Q(1)(bbb) could not be sustained because the excess duty payment was not shown to be a wilful act intended to facilitate inadmissible Modvat credit to the buyer. The provision required deliberate conduct and wrongful particulars in the invoice, but the notice alleged no special relationship or extraneous interest between the manufacturer and the buyer, and the small excess payment was more reasonably treated as a mistake. The applicability of Rule 57E was regarded as debatable, but the matter was resolved on the absence of the necessary intent. Penalty was therefore not imposable. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101678