https://www.taxtmi.com/caselaws?id=203625 The Tribunal affirmed that the appellants were not considered first stage dealers due to their indirect procurement method and upheld penalties for deliberate misrepresentation in issuing invoices, though the penalty amount was reduced to 25% of the Cenvat credit demand. en-us Tue, 29 Jun 2010 00:00:00 +0530 Mon, 06 Jun 2011 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203625 The Tribunal affirmed that the appellants were not considered first stage dealers due to their indirect procurement method and upheld penalties for deliberate misrepresentation in issuing invoices, though the penalty amount was reduced to 25% of the Cenvat credit demand. Case-Laws Central Excise Tue, 29 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203625