Central Excise - Case Law - M s Nidhi Enterprises Versus CCE Delhi IV 2013 7 TMI 500 CESTAT NEW DELHI

Penalty under Rule 25 of the Central Excise Rules 2002 fist stage dealer second stage dealer Receipt of invoices without the receipt of goods Cenvat Credit wrongly passed on Held that Appellants are second stage dealers .......... Central Excise - Case Law