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2008 (2) TMI 302 - AT - Central ExciseFraud by 100% EOU - If allegation of clandestine activity is not disputed, Penalty can’t be challenged mere on ground of wrong mention of Rule in SCN – penalty on raw material supplier cannot be imposed, when he was not aware of deception carried by recipient EOU (regarding forged CT-3 certificate and re-warehousing certificates) – appellant’s (EOU) plea that goods received against forged CT-3 certificate had not been used so duty should be demanded from supplier of inputs, is not acceptable
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