https://www.taxtmi.com/caselaws?id=123124 Penalty was held not to be leviable where the respondent had no knowledge, and no reason to know, that the supplier had short-paid duty with intent to evade. The authorities found that the respondent merely claimed credit on supplementary invoices issued by the supplier, and on those facts no culpable knowledge could be attributed to it. As the requisite knowledge element for penalty was absent, the penalty basis failed and the lower orders were upheld. The Revenue's challenge was rejected. en-us Tue, 20 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 16:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123124 Penalty was held not to be leviable where the respondent had no knowledge, and no reason to know, that the supplier had short-paid duty with intent to evade. The authorities found that the respondent merely claimed credit on supplementary invoices issued by the supplier, and on those facts no culpable knowledge could be attributed to it. As the requisite knowledge element for penalty was absent, the penalty basis failed and the lower orders were upheld. The Revenue's challenge was rejected. Case-Laws Central Excise Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123124