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![No Penalty for Non-Accounting of Raw-materials since Assessee is not Manufacturer or Dealer of such Material: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/CESTAT-Taxscan.jpg "No Penalty for Non-Accounting of Raw-materials since Assessee is not Manufacturer or Dealer of such Material: CESTAT [Read Order]")
No Penalty for Non-Accounting of Raw-materials since Assessee is not Manufacturer or Dealer of such Material: CESTAT [Read Order]
In M/s Anil Enterprises v. CCE, the Customs, Excise, and Service Tax Tribunal ( CESTAT ) ruled that non-accounting of raw materials would not attract...