TMI Blog2013 (12) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods - The first appellate authority has already considered all the arguments and reduced the penalties - penalty under Rule 209A of the Central Excise Rules, 1944, which is pari-materia to Rule 26 of the Central Excise Rules, 2002, cannot be invoked for imposing of penalty on the Company – all these aspects can be considered at the time of final disposal of the appeal – Assessee directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion from the Bench as it is on record that appellant has issued invoices and there was no movement of goods. Learned counsel bring to our notice the decision the principle Bench Delhi in the case of M/s. V.K. Enterprises by producing the decision of the Tribunal in the case of M/s. Anshul Steel Scrap Corporation, stating that the author of the judgment of the Tribunal in the case of V.K. Enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of final disposal of the appeal. We find that appellant need to put to some condition, in order to hear and dispose the appeal as the decision in the case of Steel Tubes India Limited has been distinguished by various decisions subsequently. 4. Accordingly, we direct M/s. Shreeji Aluminium Pvt. Limited to deposit an amount of Rs. 50,000/- (Rupees fifty thousand only) within a period of eight we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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