2004 (9) TMI 513

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..... he appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has upheld the penalty of Rs. 10,000/- on them by affirming the order-in-original. 2. None has come present on behalf of the appellants. They have prayed for decision on merits. 3. I have heard the learned JDR and gone through the record. 4. From the record, it is evident that the appellants are trading .....

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..... any, named above. The transit sale was conducted in their favour by the unregistered dealer, named above. They could not be said to be a purchaser of the goods from the manufacturer under the law. Therefore, for having issued the modvatable documents to the third party, which they could not do legally, they have been rightly penalized under Rule 25 of the Central Excise Rules, 2002 under this law. .....

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