https://www.taxtmi.com/caselaws?id=50685 Credit taken on original excise invoice copies, instead of the duplicate copies required under the then-applicable credit mechanism, was treated as an irregularity capable of attracting recovery under Rule 57-I. However, the Tribunal held that penalty under Rules 173Q and 209 was not justified where no live duty demand remained and the department had access to the relevant registers and returns in the ordinary course, giving it sufficient opportunity to detect and correct the defect. On those facts, the penal action was unsustainable and was set aside in favour of the assessee. en-us Wed, 06 Jun 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50685 Credit taken on original excise invoice copies, instead of the duplicate copies required under the then-applicable credit mechanism, was treated as an irregularity capable of attracting recovery under Rule 57-I. However, the Tribunal held that penalty under Rules 173Q and 209 was not justified where no live duty demand remained and the department had access to the relevant registers and returns in the ordinary course, giving it sufficient opportunity to detect and correct the defect. On those facts, the penal action was unsustainable and was set aside in favour of the assessee. Case-Laws Central Excise Wed, 06 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50685