2010 (9) TMI 457

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The appellants filed these appeals against imposition of penalties under Rule 173Q of the Central Excise Rules on the ground that the appellants, being a registered dealer, issued invoices in respect of the imported goods to the manufacturer without actually supplying the goods. 2. The ....