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2015 (9) TMI 1475 - AT - Central ExciseImposition of penalty under Rule 25 of the Central Excise Rules, 2002 - second stage dealer - brass pipes - copper ingots - Held that: - there was no movement of goods in the chain of supply from the manufacture to the ultimate buyer, who availed the fraudulent cenvat credit of Central Excise duty indicated in the invoices. The appellant has also not specifically provided any evidence to counter the allegation of the Central Excise Department that the disputed goods have been received by it and supplied to the buyers, entitling them to take cenvat credit - imposition of penalty justified - appeal dismissed - decided against appellant.
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