https://www.taxtmi.com/caselaws?id=107978 Fraudulent availment of credit on the strength of a forged TR-6 challan, followed by use of that wrongful credit for duty payment on clearances, was treated as deliberate fraud and forgery. The appellate authority held that these facts attracted penalty under Rule 173Q of the Central Excise Rules, 1944 and found no basis to interfere with the penalty. Relief from penalty was refused and the appeal was dismissed, with the penalty sustained. en-us Tue, 16 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 11:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107978 Fraudulent availment of credit on the strength of a forged TR-6 challan, followed by use of that wrongful credit for duty payment on clearances, was treated as deliberate fraud and forgery. The appellate authority held that these facts attracted penalty under Rule 173Q of the Central Excise Rules, 1944 and found no basis to interfere with the penalty. Relief from penalty was refused and the appeal was dismissed, with the penalty sustained. Case-Laws Central Excise Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107978