2013 (11) TMI 687

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....er Mr. S.S. Kang: Heard both sides. 2. Since a common issue is involved in these two applications, therefore, they are taken up together for disposal. 3. The applicants filed these applications for waiver of penalty of Rs.5,82,492/- and Rs.4,20,859/- under Rule 25/26 of Central Excise Rules, 2002. 4. The applicants , a registered dealer issued invoices to the manufacturer on the basis ....

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....ant being as registered dealer has further issued invoices without receiving any material. Therefore, the demand is rightly made. 6. In view of the fact that manufacturing unit was not clearing defective bars but issued only invoices for defective bars on the basis of which the applicant being registered dealer further issued invoices to dealer M/s Patiala Castings (P) Ltd. As such the manufact....