2012 (6) TMI 610

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....275/- equal to the duty involved on TMT bars received by the appellant who is the registered dealer has been imposed under Rule 25(1)(b) on the ground that appellant had not accounted for the goods. It is on record that goods had been cleared by the manufacturer M/s. Satluj Steel Rolling Mills Pvt. Ltd. without payment of duty and without the cover of the central excise invoice and was received by....

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....ould not have been accounted at all since there was no document covering the same. In the absence of any evidence to show that cenvat credit has been passed on in respect of these goods and there was an intention to pass on cenvat credit, merely because the appellant received the goods which were not duty paid, imposition of such harsh penalty is not justifiable. Further, he also submits that the ....