https://www.taxtmi.com/caselaws?id=404314 The Court upheld the imposition of a penalty on the appellant, a registered dealer of iron and steel products, under Rule 25 of the Central Excise Rules for supplying non-duty paid goods. The appellant's argument that Rule 25 did not apply was rejected, with the Court determining that contravention with intent to evade duty attracts penalty under this rule. The appeal was dismissed as the Court found no substantial legal questions beyond factual disputes, including the contestation of fraud allegation and concerns about the scope of the adjudication order by the Commissioner (Appeals). en-us Thu, 11 Feb 2021 00:00:00 +0530 Mon, 25 Oct 2021 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404314 The Court upheld the imposition of a penalty on the appellant, a registered dealer of iron and steel products, under Rule 25 of the Central Excise Rules for supplying non-duty paid goods. The appellant's argument that Rule 25 did not apply was rejected, with the Court determining that contravention with intent to evade duty attracts penalty under this rule. The appeal was dismissed as the Court found no substantial legal questions beyond factual disputes, including the contestation of fraud allegation and concerns about the scope of the adjudication order by the Commissioner (Appeals). Case-Laws Central Excise Thu, 11 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404314