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2018 (5) TMI 1754 - CESTAT NEW DELHIPenalty u/r 26 of CER, 2002 - it was alleged that appellant has supplied the raw material to one M/s. Goyal Pipes P Ltd., who have used the same for further manufacture of their final product which stand cleared by them without payment of duty - Held that:- Identical issue decided in the case of PRYASH STEEL KAMAL KUMAR AGRAWAL M/S KAILASH TRADERS VERSUS CCE & ST, RAIPUR [2018 (5) TMI 814 - CESTAT NEW DELHI], wherein the penalty was set aside by holding that there is virtually no evidence to show that such entries relate to the actual transportation and supply of the raw material to the present appellant. Penalty set aside - appeal allowed - decided in favor of appellant.
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