2013 (7) TMI 500

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....prises (hereinafter referred to appellants) have filed this appeal against order-in-Appeal No.179/CE/Appl/DLH-IV2010, dated 01.10.2010 passed by the C.C.E. (Appeals), Delhi-IV. Brief facts of the case are that the appellants are second stage dealers registered with Central Excise Department. During the course of the investigations taken by the Directorate of General of Central Excise Intelligence ....

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....osed under Rule 25 of the Central Credit Rules. The appellants challenged the order before the Commissioner (Appeals) who vide the impugned order has rejected their appeal. 2. The Ld. Advocate submits that the order passed by the Commissioner (Appeals) is not sustainable as in the statement they have mentioned about receipt of the goods as a second stage dealer along with the invoices. Since th....

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....r duty not to pass on the credit to the recipient of the goods. Therefore, they have contravened the provisions of the Central Excise Rules and penalty has been rightly imposed by lower authorities. The Ld. DR also relied on decision of Tribunal in the case of VK Enterprises reported in 2011 (273) E.L.T. 513 (Tri. Del.) in which the imposition of equal amount of penalty was upheld by the Tribunal.....