Penal action under Rule 173Q (1)(bb) of the Central Excise Rules, 1944 for wrongly taking credit

Court :Supreme Court

Citation :MEWAR POLYTEX LTD. Versus UNION OF INDIA & ORS

Brief :The necessary facts, in brief are, that the show cause notice dated 15.2.1999 was issued to the assessee alleging that it had wrongly taken credit to the extent of ` 5,37,799 under Rule 57A of the Rules, during August 1998. The notice also called upon the assessee to show cause and explain as to why the aforesaid credit, wrongly taken by the assessee shou

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