https://www.taxtmi.com/caselaws?id=53722 Penalty under the invoicing-related penal rule was not sustainable because the Department failed to prove any wilful entry of wrong or incorrect particulars made with intent to facilitate wrongful credit. The credit taken by purchasers was accepted as properly availed, and the non-routing of consignments through the dealer's premises was linked to practical difficulties rather than any fraudulent design. In the absence of a deliberate act to enable inadmissible credit, the essential precondition for invoking the penalty provision was not met, and the assessee succeeded. en-us Wed, 22 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 17:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53722 Penalty under the invoicing-related penal rule was not sustainable because the Department failed to prove any wilful entry of wrong or incorrect particulars made with intent to facilitate wrongful credit. The credit taken by purchasers was accepted as properly availed, and the non-routing of consignments through the dealer's premises was linked to practical difficulties rather than any fraudulent design. In the absence of a deliberate act to enable inadmissible credit, the essential precondition for invoking the penalty provision was not met, and the assessee succeeded. Case-Laws Central Excise Wed, 22 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53722