https://www.taxtmi.com/caselaws?id=212228 The Tribunal's factual finding that repaired colour picture tubes, and not new tubes, were supplied was upheld because the record showed dispatch under the prescribed challans, entries in the statutory register, and reversal of credit. The omission to mention identification marks and serial numbers in the challans was treated as insufficient to displace that finding, especially where such an allegation was not raised in the show-cause notice. The penalty under Rule 209A was therefore not warranted, and the appeal failed for want of a substantial question of law. en-us Fri, 13 May 2011 00:00:00 +0530 Fri, 06 Apr 2012 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212228 The Tribunal's factual finding that repaired colour picture tubes, and not new tubes, were supplied was upheld because the record showed dispatch under the prescribed challans, entries in the statutory register, and reversal of credit. The omission to mention identification marks and serial numbers in the challans was treated as insufficient to displace that finding, especially where such an allegation was not raised in the show-cause notice. The penalty under Rule 209A was therefore not warranted, and the appeal failed for want of a substantial question of law. Case-Laws Central Excise Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212228