https://www.taxtmi.com/caselaws?id=125791 A belated jurisdictional objection was rejected because it was not raised at the appropriate earlier stage and was therefore treated as lacking merit. Penalty under Rule 173Q of the Central Excise Rules, 1944 was sustained because the record showed that the invoices were issued without actual sale or dispatch of goods, and in connivance with the buyer. The Tribunal held that this evidence was sufficient to support penalty notwithstanding earlier proceedings against the Managing Director. en-us Wed, 14 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 12:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125791 A belated jurisdictional objection was rejected because it was not raised at the appropriate earlier stage and was therefore treated as lacking merit. Penalty under Rule 173Q of the Central Excise Rules, 1944 was sustained because the record showed that the invoices were issued without actual sale or dispatch of goods, and in connivance with the buyer. The Tribunal held that this evidence was sufficient to support penalty notwithstanding earlier proceedings against the Managing Director. Case-Laws Central Excise Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125791