https://www.taxtmi.com/caselaws?id=4113 Penalty under Rule 173Q(1)(bbb) of the erstwhile Central Excise Rules, 1944 was held unsustainable where the department relied mainly on discrepancies in vehicle particulars to allege issuance of modvatable invoices without supply of goods. The Tribunal noted that the record contained no admission by the supplier, recipient, or appellant that goods were not supplied, and the authorised signatory's statement explained the invoicing and local movement of goods. Mere doubt or inconsistency in transport details was insufficient to prove wilful issuance of false invoices or intent to enable wrongful credit. The penal order was therefore set aside. en-us Thu, 11 Oct 2007 00:00:00 +0530 Wed, 21 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4113 Penalty under Rule 173Q(1)(bbb) of the erstwhile Central Excise Rules, 1944 was held unsustainable where the department relied mainly on discrepancies in vehicle particulars to allege issuance of modvatable invoices without supply of goods. The Tribunal noted that the record contained no admission by the supplier, recipient, or appellant that goods were not supplied, and the authorised signatory's statement explained the invoicing and local movement of goods. Mere doubt or inconsistency in transport details was insufficient to prove wilful issuance of false invoices or intent to enable wrongful credit. The penal order was therefore set aside. Case-Laws Central Excise Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4113