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2010 (4) TMI 822 - HC - Central ExciseClandestine removal of the goods - Evasion of duty - Penalty - case of the Revenue is based upon the statements of traders and brokers who have stated that M/s. A.S. Corporation had procured fictitious bills from them and sold goods to their buyers as well as statements of transporters who have stated that they had lifted the goods from the factory of Sulekhram. M/s. A.S. Corporation had rebutted the statements of traders and brokers and no Director or employee of Sulekhram has admitted clandestine manufacture and removal of goods, there is nothing to indicate that M/s. A.S. Corporation had actually purchased the goods from Sulekhram so as to indicate any connection between Sulekhram and M/s. A.S. Corporation - held that:- Revenue has not been able to establish clandestine manufacture and clearance by Sulekhram, as a necessary corollary, it had to be held that penalty could not be imposed upon dealers and suppliers on the allegation of having supplied bogus bills, it cannot be stated that the impugned order of the Tribunal suffers from any legal infirmity so as to warrant interference. No question of law, much less any substantial question of law can be stated to arise out of the impugned order of the Tribunal. The appeals are accordingly dismissed.
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