Penalty - fist stage dealer / second stage dealer - Since ...
Dealers Penalized for Passing Credit Without Goods Receipt; Duty to Prevent Unauthorized Transfers Highlighted.
July 20, 2013
Case Laws Central Excise AT
Penalty - fist stage dealer / second stage dealer - Since appellants have not received the goods from manufacturers, it was their duty not to pass on the credit to the subsequent buyers or the manufacturers - penalty confirmed - AT
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