2010 (9) TMI 457

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..... t, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The appellants filed these appeals against imposition of penalties under Rule 173Q of the Central Excise Rules on the ground that the appellants, being a registered dealer, issued invoices in respect of the imported goods to the manufacturer without actually supplying the goods. 2. The .....

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..... of the amendment which is effective from4-7-1999, we find merit in the contention of the appellants. Penalty under Rule 173Q is not imposable on the registered dealer in respect of wrong or incorrect particulars in the invoice in respect of additional duty of customs, particularly in view of the fact that, the Director of the manufacturer-firm has admitted in his statement that inputs in question .....

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