2002 (7) TMI 502

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..... are registered dealer. They are registered with the Central Excise Department under Rule 174 read with Rule 57GG of Central Excise Rules, 1944. The Central Excise Officers of Delhi Commissionerate intercepted a three wheeler tempo bearing registration No.DL-11/2511 on 2-7-99. On demand, Sh.Sarvajit Singh Yadav, the driver of the three wheeler tempo stated that the Printing Ink ' was loaded in hi .....

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..... wheeler tempo and dispatch was also delayed on this account. The Deputy Commissioner of Central Excise, New Delhi, vide his order dated 31-10-2000, however, confiscated the seized goods and allowed their redemption on payment of a fine of Rs. 15,000/-. He further imposed a penalty of Rs. 10,000/- on the appellants. 2. The party filed an appeal and the Commissioner (Appeals), New Delhi, vide his .....

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..... order has held that the penalty is liable to be imposed under Rule 173Q(bbb) of Central Excise Rules, 1944. However, on perusal of these provisions, it is observed that wilfully entering wrong or incorrect particulars in the invoice issued for the excisable goods dealt by a registered dealer with intent to facilitate the buyer to avail of credit of duty in respect of such goods is a condition pre .....

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