No Penalty for Appellant Acting as Mediator u/r 13(1) of Cenvat Credit Rules for Arranging Credit.

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....Imposition of penalties - penalties u/r 13 (1) of Cenvat Credit Rules - appellant have acted as mediator in arranging the cenvat credit or fraudulent rebate - since the appellant has not availed the credit himself, hence no penalty can be levied on him under Rules 13(1) - AT....