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2019 (5) TMI 1011

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..... t 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 appellant is rest .....

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..... e 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 under the Rule, initiated proceedings against them for imposition of penalty. It may not be out of place to mention here that on being brought .....

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..... ibunal 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 of the Central Excise Rules which provides minimum penalty of ₹ 5,000/-. By following the said decision the impugned order is set aside and restore the order of th .....

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