https://www.taxtmi.com/caselaws?id=235834 The Tribunal upheld penalties and duty demands in a case involving fraudulent procurement and supply of non-duty paid MS scrap by dealers. The manufacturer's argument of being bona fide purchasers was refuted, with the Tribunal finding awareness of the fraud based on pricing and goods descriptions. The imposition of penalties under Rule 25 of the Central Excise Rules, 2002 was deemed valid, rejecting appeals and confirming penalties and duty demands. The Tribunal ruled that both duty-paid and non-duty paid goods were liable for confiscation, upholding lower decisions and dismissing all appeals. en-us Mon, 03 Jun 2013 00:00:00 +0530 Sat, 28 Dec 2013 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235834 The Tribunal upheld penalties and duty demands in a case involving fraudulent procurement and supply of non-duty paid MS scrap by dealers. The manufacturer's argument of being bona fide purchasers was refuted, with the Tribunal finding awareness of the fraud based on pricing and goods descriptions. The imposition of penalties under Rule 25 of the Central Excise Rules, 2002 was deemed valid, rejecting appeals and confirming penalties and duty demands. The Tribunal ruled that both duty-paid and non-duty paid goods were liable for confiscation, upholding lower decisions and dismissing all appeals. Case-Laws Central Excise Mon, 03 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235834