https://www.taxtmi.com/caselaws?id=121209 The appeal involved penalties imposed on dealers for not supplying inputs as per duty paying documents. The Commissioner (Appeals) found that the dealers received payment through legitimate means, used the inputs in manufacturing cleared goods, and filed relevant returns. The Revenue did not challenge these key facts, leading to the dismissal of the appeals as there was no evidence to counter the findings that the inputs were received and used as required. en-us Mon, 05 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 14:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121209 The appeal involved penalties imposed on dealers for not supplying inputs as per duty paying documents. The Commissioner (Appeals) found that the dealers received payment through legitimate means, used the inputs in manufacturing cleared goods, and filed relevant returns. The Revenue did not challenge these key facts, leading to the dismissal of the appeals as there was no evidence to counter the findings that the inputs were received and used as required. Case-Laws Central Excise Mon, 05 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121209