TMI Blog2014 (1) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... s had collected cash on behalf of the manufacturers over and above the invoice value, which would indicate that they were aware that the amount which has been collected, no duty is discharged by manufacturers - the chakdo rickshaws are registered by the appellants with the RTO based upon the documents which has been given to them by manufacturer and each indicates that assessee’s invoice of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the records. 3. It is seen from the records that the penalties are imposed on the appellants under the provisions of Rule 26 on the ground that the appellants aided and abetted the sale and purchase of chakdo rickshaws on which appropriate central excise duty was not paid. 4. Ld. counsel took us through the orders in original and show cause notice and explained that the appellants herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings recorded by the adjudicating authority in their respective orders-in-original. At this juncture, we find that there is a finding recorded by the adjudicating authority that the appellants herein had collected cash on behalf of the manufacturers over and above the invoice value, which would indicate that they were aware that the amount which has been collected, no duty is discharged by manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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