https://www.taxtmi.com/caselaws?id=77542 The court upheld the Original Authority's decision to disallow credit claimed by the respondent based on invoices from a registered dealer, ordering recovery and penalties. The Commissioner (Appeals) differentiated between the roles of dealers involved, sustaining penalties on one but setting aside demands on the respondent due to lack of knowledge. The court emphasized that the invoices were invalid for credit purposes, restoring the Original Authority's order. Penalties were assessed, with the respondent's penalty deemed unjustified due to lack of evidence of their involvement in irregular credit transactions. en-us Tue, 19 Jan 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77542 The court upheld the Original Authority's decision to disallow credit claimed by the respondent based on invoices from a registered dealer, ordering recovery and penalties. The Commissioner (Appeals) differentiated between the roles of dealers involved, sustaining penalties on one but setting aside demands on the respondent due to lack of knowledge. The court emphasized that the invoices were invalid for credit purposes, restoring the Original Authority's order. Penalties were assessed, with the respondent's penalty deemed unjustified due to lack of evidence of their involvement in irregular credit transactions. Case-Laws Central Excise Tue, 19 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77542