https://www.taxtmi.com/caselaws?id=124545 Penalty was not leviable for issuing further Cenvat credit on goods received under a manufacturer's invoice, because that invoice was treated as a valid document for first stage dealer invoicing and no statutory requirement compelled the customer to obtain registration for the transaction. The Board circulars relied on in the earlier identical matter supported the same view, and the same legal basis led to penalty being set aside. The Revenue's challenge therefore failed, as no contravention attracting penalty was established on these facts. en-us Wed, 30 Jan 2008 00:00:00 +0530 Mon, 01 Oct 2012 16:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124545 Penalty was not leviable for issuing further Cenvat credit on goods received under a manufacturer's invoice, because that invoice was treated as a valid document for first stage dealer invoicing and no statutory requirement compelled the customer to obtain registration for the transaction. The Board circulars relied on in the earlier identical matter supported the same view, and the same legal basis led to penalty being set aside. The Revenue's challenge therefore failed, as no contravention attracting penalty was established on these facts. Case-Laws Central Excise Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124545