TMI Blog2008 (4) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 - E-/2744-2745/2004 - A/791-792/2008-WZB/AHD - Dated:- 29-4-2008 - Ms. Archana Wadhwa, Member (J) and Shri B. S. V. Murthy, Member (T) Shri W. Christian, Advocate, for the Appellant. Shri D.S. Negi, SDR, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid certificate on 8 AR3A and instead of sending the same to M/s Dhanlaxmi Garments, sold the goods in open market. The statement given by M/s Shivam Exports admits having cleared the goods against the said AR3A and further states that though they have received the re-warehousing certificate from M/s Dhanlaxmi Garments in respect of 6 AR3A, the goods were actually not sent to them. On the other ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer, registered person of re-warehousing or registered dealer. The appellant herein M/s Dhanlaxmi Garments was a purchaser of the goods manufactured by M/s Shivam Exports. As such, the said rule is not attracted in the present case. 5. As regards penalty on Shri Goyal, in terms of Rule 209A, it is the Revenue's own case M/s Dhanlaxmi Garments has not received the goods cleared by M/s Shivam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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