https://www.taxtmi.com/caselaws?id=118386 Penalty under Rule 173Q(i)(bbb) was considered maintainable against a consignment stockist company that issued invoices without actual movement of goods, because the record showed participation in the wrongful availment of Modvat credit, though the quantum required reduction. Penalty under Rule 209A could not be sustained against the Director because liability under that rule required proof that he was personally concerned in physically dealing with excisable goods with knowledge or belief that they were liable to confiscation, and no individual mens rea was established. The penalty on the transporting partner was upheld, the adjudicating finding having been found justified. en-us Tue, 28 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 13:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118386 Penalty under Rule 173Q(i)(bbb) was considered maintainable against a consignment stockist company that issued invoices without actual movement of goods, because the record showed participation in the wrongful availment of Modvat credit, though the quantum required reduction. Penalty under Rule 209A could not be sustained against the Director because liability under that rule required proof that he was personally concerned in physically dealing with excisable goods with knowledge or belief that they were liable to confiscation, and no individual mens rea was established. The penalty on the transporting partner was upheld, the adjudicating finding having been found justified. Case-Laws Central Excise Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118386