2004 (12) TMI 267

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....ed against imposition of penalties on the appellant. 2. Since the facts are identical in all these cases, they are being disposed of under this common order after hearing both sides. 3. The appellant is a registered dealer in iron and steel. Upon his supply of these materials, purchasers who are manufacturers get credit in respect of duty paid on iron and steel so purchased. Such....

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....hasized that in the present case the Commissioner has accepted that the credits taken by the appellant's purchasers have been correctly taken and that the appellant did not bring iron/steel consignment to its premises only because of practical difficulties. The submission of the learned Counsel is that, in such a case, the question of wilful entry of incorrect particulars with intent to facilitate....