TMI Blog2019 (5) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that in the absence of any doubt of duty paid character of the goods and actual supply of the goods by the third stage dealer by mis-representing as second stage dealer, would invite penalty in terms of the Rule 27 of the Central Excise Rules which provides minimum penalty of ₹ 5,000/-. The order of the Original Authority which imposed penalty of ₹ 5,000/- on each of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loyee of the same. 3. As per the investigations conducted by Revenue, the said M/s Amtex Auto Ltd, in some cases brought the goods from the second staged dealer and further supplied the same to manufacturers along with forwarding of Cenvat Credit. Revenue by entertaining a view that such credit has been provided by the appellant as a third stage dealer, which is not permissible unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject matter of the Tribunal decision in the case of Atlas Pharamchem Indus, Pvt Ltd. vs Commissioner of C, Ex, Ahmedabad-I, [2018 (363) ELT 106(Tri-Ahmebdabd)]. The Tribunal observed that in the absence of any doubt of duty paid character of the goods and actual supply of the goods by the third stage dealer by mis-representing as second stage dealer, would invite penalty in terms of the Rule 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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