2003 (3) TMI 516 - AT - Central Excise

Summary

The appellants were denied credit based on an unregistered dealer's invoice, leading to a penalty. The penalty was challenged, arguing that the dealer's mistake should not result in a penalty for the appellants. The Tribunal agreed, stating that the denial of credit due to the dealer's mistake should not lead to penalties for the appellants. The appeal was allowed, granting consequential benefits.