https://www.taxtmi.com/caselaws?id=265613 Penalty under Rule 173Q of the Central Excise Rules was reduced because the record did not show proper investigation at either the consignor's end or the consignee's end to verify actual supply and receipt of goods. The finding that the vehicle numbers in the invoices could not have carried the alleged quantity, and that the transactions were only paper transactions, was not supported by sufficient inquiry. In those factual circumstances, equal penalty was considered excessive, and the penalty was therefore reduced. en-us Tue, 08 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265613 Penalty under Rule 173Q of the Central Excise Rules was reduced because the record did not show proper investigation at either the consignor's end or the consignee's end to verify actual supply and receipt of goods. The finding that the vehicle numbers in the invoices could not have carried the alleged quantity, and that the transactions were only paper transactions, was not supported by sufficient inquiry. In those factual circumstances, equal penalty was considered excessive, and the penalty was therefore reduced. Case-Laws Central Excise Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265613