https://www.taxtmi.com/caselaws?id=797721 Rule 25 of the Central Excise Rules is subject to the conditions in Section 11AC of the Central Excise Act, requiring non-levy, non-payment, short-levy, short-payment or erroneous refund of duty before penalty or confiscation can apply. Where suppliers cleared goods after paying applicable excise duty, incorrect or omitted buyer particulars in invoices may constitute a procedural lapse under Rule 11(2), but do not by themselves establish duty evasion or satisfy Rule 25's statutory preconditions. Penalty under Rule 25 therefore does not apply solely because buyer identification in invoices is inaccurate. en-us Thu, 20 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797721 Rule 25 of the Central Excise Rules is subject to the conditions in Section 11AC of the Central Excise Act, requiring non-levy, non-payment, short-levy, short-payment or erroneous refund of duty before penalty or confiscation can apply. Where suppliers cleared goods after paying applicable excise duty, incorrect or omitted buyer particulars in invoices may constitute a procedural lapse under Rule 11(2), but do not by themselves establish duty evasion or satisfy Rule 25's statutory preconditions. Penalty under Rule 25 therefore does not apply solely because buyer identification in invoices is inaccurate. Case-Laws Central Excise Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797721