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2007 (10) TMI 215 - AT - Central ExciseAppellants, registered dealer – penalty u/r 173Q(1)(bbb) imposed on appellant alleging that he issued modvatable invoices to the buyers without supplying the material on ground that vehicle number is mentioned wrongly in invoice - there is no statement by appellant, supplier & recipient of the inputs that the appellant issued modvatable invoice without supplying the material – no material to prove that the appellant willfully entered incorrect particulars in the invoices – penalty not imposable
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