TMI Blog2013 (8) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... r when the first stage dealer who supplied the goods to second-stage dealer himself admitted that he has done the paper transactions only - Held that:- Absence of enquiry against the respondent or further verification of statement made by Shri Sachin Aggarvanshi, the respondent has been wrongly penalised. The Tribunal has also held that the revenue did not conduct any further enquiry from any tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Bharat Bhushan Parsoon, JJ. Shri Sukhdev Sharma, Advocate, for the Appellant. ORDER The Commissioner of Central Excise, Ludhiana, is before us, challenging the correctness of order dated 17-7-2012 (Annexure A-4), passed by the Customs, Excise Service Tax Appellate Tribunal, New Delhi, Principal Bench, accepting an appeal filed by the respondent thereby setting aside penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er when the first stage dealer who supplied the goods to second-stage dealer himself admitted that he has done the paper transactions only. 3. We have heard counsel for the appellant, perused the impugned order as well as the orders passed by the Assessing Officer and the Commissioner of Appeals and find no reason to hold that any question of law much less the question framed arises for adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er inquiries either from the appellant or from the transporters or the actual manufacturers of the goods or from the recipient of the goods. In the absence of any such investigation, reliance on the sole statement of Sh. Sachin Aggarvanshi which in any case does not apply to the goods dealt with by the present appellant, cannot be appreciated. I fail to understand as to why no statement of appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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