Penalty Avoided for Buyer in Excise Duty Case Due to Lack of Proven Involvement with Manufacturer's Non-Compliance.

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....Levy of Penalty u/r 26 of CER on the buyer / purchaser of goods - The Revenue has not brought on record as to the role of the appellant in the non-payment of Excise Duty by the said manufacturer; the appellant has pleaded that it was only procuring the said AVS and the only relationship that existed was that of manufacturer and purchaser and nothing more than that, which is not disputed by the Revenue. - No penalty - AT....