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2017 (3) TMI 362 - AT - Central ExciseImposition of penalties u/r 173Q of the CER, 1944 - fake invoices - Held that: - No cross examination was granted to the appellant. It is nowhere has been investigated from where the goods received by the appellant or no investigation conducted in the premises to ascertain whether the appellants are maintaining the proper stock of the goods tallying with the statutory records. In that circumstance, it is very difficult to rely on the statement made by the third party that the appellants were involved in the activity of issuing fake invoices - merely on the basis of statement of the transporter, the penalty on the appellants cannot be imposed u/r 173Q of the CER, 1944. The penalty u/r 173Q cannot be invoked unless and until the appellant have dealt with such goods during the impugned period. Admittedly, it is allegation against the appellants that they have dealt with issuance of bogus invoices - the penalty u/r 173Q of the CER, 1944 is not imposable. Penalty set aside - appeal allowed - decided in favor of appellant.
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