https://www.taxtmi.com/caselaws?id=331920 The Tribunal dismissed the appeals, affirming the penalties and denial of CENVAT Credit due to the appellants' involvement in procuring duty-paid scrap without receiving goods and diverting goods to different locations. Despite the appellants' claims of acting as intermediaries, the Tribunal found common modus operandi and players involved, leading to the rejection of their appeal against the imposition of penalties under relevant rules. The decision was based on the findings of a previous case with similarities in transactions and processes. en-us Fri, 12 Aug 2016 00:00:00 +0530 Sun, 04 Sep 2016 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331920 The Tribunal dismissed the appeals, affirming the penalties and denial of CENVAT Credit due to the appellants' involvement in procuring duty-paid scrap without receiving goods and diverting goods to different locations. Despite the appellants' claims of acting as intermediaries, the Tribunal found common modus operandi and players involved, leading to the rejection of their appeal against the imposition of penalties under relevant rules. The decision was based on the findings of a previous case with similarities in transactions and processes. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331920