2013 (11) TMI 1093

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....tay petition was called out and after hearing both sides and perusal of the records, I find that the appellant herein is a director by the second stage dealer on whom a personal penalty of Rs.31,822/- has been imposed for passing on ineligible cenvat credit to his customers. 2. On perusal of the records, I find that the first stage dealer has in his statement categorically stated that they had ....