https://www.taxtmi.com/caselaws?id=78221 Excise penalty provisions were held inapplicable to a purchaser of goods, because the penal language covered only a producer, manufacturer, registered warehouse person or registered dealer. The challenge also suffered from a mismatch between the questions framed and the penalty actually imposed, since the impugned penalty was not properly directed against the person covered by the appeal. On that basis, the court found no substantial question of law and held that the penalty could not be sustained against the purchaser. en-us Thu, 28 Jan 2010 00:00:00 +0530 Wed, 10 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78221 Excise penalty provisions were held inapplicable to a purchaser of goods, because the penal language covered only a producer, manufacturer, registered warehouse person or registered dealer. The challenge also suffered from a mismatch between the questions framed and the penalty actually imposed, since the impugned penalty was not properly directed against the person covered by the appeal. On that basis, the court found no substantial question of law and held that the penalty could not be sustained against the purchaser. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78221