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2008 (4) TMI 296 - AT - Central ExciseImposition of penalty upon appellant-100% EOU, u/r 25 of Central Excise Rules, 2002 - As per facts on record, appellant issued CT-3 certificate to one 100% EOU, for procurement of duty free processed fabrics – said EOU cleared the goods against CT-3 certificate but instead of sending the goods to appellant, sold the goods in open market – held that since appellant is a purchaser of the goods, penalty cannot be imposed under rule 25 of CER
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