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2013 (7) TMI 500 - CESTAT NEW DELHIPenalty under Rule 25 of the Central Excise Rules, 2002 – fist stage dealer / second stage dealer - Receipt of invoices without the receipt of goods – Cenvat Credit wrongly passed on – Held that:- Appellants are second stage dealers who received the invoices from the first stage dealer - Appellants categorically admitted that they have not received the goods manufactured by manufacturer - Name of the manufacturer required to be mentioned on the invoices - Since appellants have not received the goods from manufacturers, it was their duty not to pass on the credit to the subsequent buyers or the manufacturers – As per the decision in the case of VK Enterprises [2011 (7) TMI 970- CESTAT, DELHI], the penalty equal to the duty amount is imposable in cases invoices are issued without receipt of goods – Decided against the Assessee.
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