https://www.taxtmi.com/caselaws?id=380283 Where a dealer issues invoices as a third-stage dealer while forwarding Cenvat credit on duty-paid goods, penalty is attracted under the Central Excise Rules if the dealer misrepresents its position in the supply chain. The Tribunal held that, because there was no dispute about the duty-paid nature of the goods, enhancement of penalty was not warranted on the facts. The lower penalty imposed by the Original Authority was therefore restored, and the enhanced penalties on the dealer and its authorised employee were set aside. en-us Fri, 08 Feb 2019 00:00:00 +0530 Fri, 17 May 2019 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380283 Where a dealer issues invoices as a third-stage dealer while forwarding Cenvat credit on duty-paid goods, penalty is attracted under the Central Excise Rules if the dealer misrepresents its position in the supply chain. The Tribunal held that, because there was no dispute about the duty-paid nature of the goods, enhancement of penalty was not warranted on the facts. The lower penalty imposed by the Original Authority was therefore restored, and the enhanced penalties on the dealer and its authorised employee were set aside. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380283