https://www.taxtmi.com/caselaws?id=53038 Penalty under Rule 173Q(1)(bbb) could not be applied to fake invoices used to pass on Modvat credit of additional customs duty for a period before the 14-7-99 amendment, because the pre-amendment rule covered only wrong entries meant to facilitate credit of excise duty. The later expansion to additional duty under Section 3 of the Customs Tariff Act, 1975 operated only from the amendment date. Penalty under Rule 209A also failed against transporters who merely supplied blank GR books, since they were not shown to have acquired, transported, or otherwise dealt with excisable goods liable to confiscation with the required knowledge. The penalties were therefore unsustainable. en-us Fri, 16 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 11:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53038 Penalty under Rule 173Q(1)(bbb) could not be applied to fake invoices used to pass on Modvat credit of additional customs duty for a period before the 14-7-99 amendment, because the pre-amendment rule covered only wrong entries meant to facilitate credit of excise duty. The later expansion to additional duty under Section 3 of the Customs Tariff Act, 1975 operated only from the amendment date. Penalty under Rule 209A also failed against transporters who merely supplied blank GR books, since they were not shown to have acquired, transported, or otherwise dealt with excisable goods liable to confiscation with the required knowledge. The penalties were therefore unsustainable. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53038