https://www.taxtmi.com/caselaws?id=104946 Penalty under Rule 173Q(bbb) of the Central Excise Rules, 1944 can be imposed only where a registered dealer wilfully enters wrong or incorrect particulars in an invoice for excisable goods with intent to enable the buyer to take duty credit. The record contained no allegation or finding that the invoice carried such wrong particulars or that they were entered with that intent. Without that essential statutory precondition, the basis for penalty was absent, and the penalty was therefore not sustainable. en-us Mon, 29 Jul 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104946 Penalty under Rule 173Q(bbb) of the Central Excise Rules, 1944 can be imposed only where a registered dealer wilfully enters wrong or incorrect particulars in an invoice for excisable goods with intent to enable the buyer to take duty credit. The record contained no allegation or finding that the invoice carried such wrong particulars or that they were entered with that intent. Without that essential statutory precondition, the basis for penalty was absent, and the penalty was therefore not sustainable. Case-Laws Central Excise Mon, 29 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104946