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2015 (9) TMI 623 - AT - Central ExciseLevy of penalty for abetment - allegation of diverting and illicitly clearing the raw materials procured duty free and their finished product in DTA by resorting to under-valuation - Held that:- appellant is a 100% EOU. They supplied the raw materials to the main noticee under the cover of CT3 certificate after observance of the procedure prescribed under Central Excise Rules 2002. There is no dispute that the main noticee received the raw material supplied by the Appellant. The case of the Revenue is that the main noticee diverted the finished goods in DTA in violation of notification. The Appellant is supplier of raw material, which was received by the main noticee as per procedure prescribed. In such situation, the imposition of penalty on the appellant is unjustified. The penalty imposed on the appellant is not warranted. Accordingly, the penalty imposed on the appellant is set aside.
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