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2009 (11) TMI 314 - CESTAT, CHENNAIPenalty- clandestine removal- offence of clearance without invoice admitted by supplier. Penalty imposed under Rule 25 of Central Excise Rule, 2002 on appellant buyer. Held that- Rule 25 applicable to producer, manufacture, registered person of a warehouse or registered dealer. Appellant not fall under any of the categories. Penalty under Rule 25 set aside. Redemption fine- M.S. ingots valued at over Rs. 12 lakh. Confiscation from buyer as clearance without invoice admitted by supplier. No reason to interfere with quantum of redemption fine.
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