2011 (6) TMI 425

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....M. Veeraiyan: Heard both sides. 2. The appellant is not disputing the demand of duty and interest and seeks relief from penalty imposed. The appellant received inputs from a registered dealer at Ludhiana who in turn, as per records, received inputs from Ganpati Trade Link, Delhi. Investigation revealed that the said Ganpati Trade Link have issued only invoices based on certain bills of entri....