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TMI Blog2016 (7) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... ot mentioned any dimensions of goods supplied hence there was malafide intentions. As find that there may be no malafide intentions but may be due to some genuine reason on the part of the appellant, improper dimensions may have been mentioned on the invoices. This would not mean that the penalty needs to be set aside as there is contravention of rules. While upholding the penalty on the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant herein who, according to both the lower authorities, had only issued the invoices for availment of CENVAT credit by M/s. Cethar Vessels Pvt. Ltd. The main noticee have also settled the issue by paying the excise duty and other penalties as well as the interest. 4. Learned Counsel submits that the main assessee having settled the issue and the appellant being a co-noticee should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Corpn., are of identically placed appellant was in appeal against the very same order before this Tribunal in Appeal No. E/1692/11. The said appeal was disposed by this Bench by Final Order No. A/87302/16/SMB dated 25.04.2016 by upholding the imposition of penalty on the said M/s. Mahalaxmi Trading Corpn. The said view is binding on me. 6.1 On perusal of the records, I find that the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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