2016 (4) TMI 1150

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....oked against M/s.Cethar Vessles Pvt. Ltd., for availment of credit without receipt of goods. In the said case, a notice was also issued to M/s.Mahalaxmi Trading Corporation, Nagpur for having issued fraudulent invoices on the basis of which M /s.Cethar Vessels Pvt. Ltd. had availed a wrongful credit. Similar notices were issued to certain other dealers as well. The demand against M/s.Cethar Vessle....

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....d that the documents on the basis of which the dealer had issued invoices contained the thickness of material and therefore, by not mentioning the thickness of the material in the invoice issued by the appellants, the appellant has helped in passing of wrongful credit to M/s.Cethar Vessels Pvt. Ltd. He argued that in such circumstances, the appellant are liable to penalty. 4. I have gone through ....