https://www.taxtmi.com/caselaws?id=214303 Penalty imposed on a registered dealer for receiving duty-unpaid goods without a central excise invoice and for not recording them in its books was found excessive on the facts. The absence of any allegation of improper account maintenance or wrongful passing on of Cenvat credit, together with the manufacturer's discharge of duty liability and the earlier dropping of confiscation and penalty proceedings on another issue, justified a lenient view. The original penalty was therefore reduced as disproportionate. en-us Tue, 01 May 2012 00:00:00 +0530 Wed, 06 Jun 2012 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214303 Penalty imposed on a registered dealer for receiving duty-unpaid goods without a central excise invoice and for not recording them in its books was found excessive on the facts. The absence of any allegation of improper account maintenance or wrongful passing on of Cenvat credit, together with the manufacturer's discharge of duty liability and the earlier dropping of confiscation and penalty proceedings on another issue, justified a lenient view. The original penalty was therefore reduced as disproportionate. Case-Laws Central Excise Tue, 01 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214303