Raw material supplier cannot be implicated for clandestine removal of goods by buyer

Dhanjibhai Bhikhabhai Ranparia Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

As regard the appellant M/s. Dhanjibhai Bhikhabhai Ranparia, he is the raw material supplier. The raw material supplier cannot be implicated for clandestine removal of the goods by the buyer of the raw material. Therefore, the penalty on M/s. Dhanjibhai Bhikhabhai Ranparia is not sustainable.

Purchasing Goods without invoice/bill amounts to abatement for evasion of duty – Penalty r

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