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2010 (8) TMI 209 - CESTAT, NEW DELHIPenalty – misrepresentation - goods manufactured sold to registered dealer but consigned to the appellants - appellants holding themselves as first stage dealers sold it to another registered dealer who in turn sold to the actual user - credit denied as three registered dealer present - restriction that the goods can be routed through maximum two dealers while passing on the credits - explanation offered is not convincing - penalties are justified - appeal disposed of by reducing the penalty
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