https://www.taxtmi.com/highlights?id=74087 Levy of Penalty u/r 26 of CER on the buyer / purchaser of goods - The Revenue has not brought on record as to the role of the appellant in the non-payment of Excise Duty by the said manufacturer; the appellant has pleaded that it was only procuring the said AVS and the only relationship that existed was that of manufacturer and purchaser and nothing more than that, which is not disputed by the Revenue. - No penalty - AT en-us Thu, 11 Jan 2024 13:25:27 +0530 Thu, 11 Jan 2024 13:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74087 Levy of Penalty u/r 26 of CER on the buyer / purchaser of goods - The Revenue has not brought on record as to the role of the appellant in the non-payment of Excise Duty by the said manufacturer; the appellant has pleaded that it was only procuring the said AVS and the only relationship that existed was that of manufacturer and purchaser and nothing more than that, which is not disputed by the Revenue. - No penalty - AT Highlights Central Excise Thu, 11 Jan 2024 13:25:27 +0530 https://www.taxtmi.com/highlights?id=74087