https://www.taxtmi.com/caselaws?id=203280 Penalty for issuing invoices with wrong particulars of additional duty credit could not be imposed on a registered dealer for invoices issued before the amendment effective from 4-7-1999. The liability to penal action for willfully entering incorrect particulars in invoices relating to additional duty under the Customs Tariff Act arose only from that amendment, and the Board circular confirmed that the penal provisions for wrongfully passing on such credit applied only from that date. As the invoices were issued earlier, Rule 173Q could not be invoked and the penalties were unsustainable. en-us Tue, 28 Sep 2010 00:00:00 +0530 Tue, 17 May 2011 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203280 Penalty for issuing invoices with wrong particulars of additional duty credit could not be imposed on a registered dealer for invoices issued before the amendment effective from 4-7-1999. The liability to penal action for willfully entering incorrect particulars in invoices relating to additional duty under the Customs Tariff Act arose only from that amendment, and the Board circular confirmed that the penal provisions for wrongfully passing on such credit applied only from that date. As the invoices were issued earlier, Rule 173Q could not be invoked and the penalties were unsustainable. Case-Laws Central Excise Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203280