TMI Blog2017 (7) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of M/s. Aarcee Ispat Udyog Limited the charge of issue of cenvatable invoices without supply of goods has been exonerated and penalty has been dropped by Commissioner (Appeals) itself. In that circumstance, charge against the appellant is not sustainable - penalty set aside - appeal allowed - decided in favor of appellant. - E/60194/2016 - Final Order No. 61023/2017 - Dated:- 26-5-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is taken up for consideration. 3. In the impugned order, imposition of penalty is confirmed by the ld. Commissioner (Appeals). 4. The facts of the case are that, one M/s. Shri Radha Krishna Industries was engaged in the manufacture of excisable goods. On specific information, search was conducted in the house of Shri Pawan Goyal, Commission Agent and recovered some hand writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely, the appellant Shri Vishal Arora. The said order has been challenged by Shri Vishal Arora for imposition of penalty. Ld. Counsel for the appellant submits that appellant is dealing with the goods manufactured by M/s. Aarcee Ispat Udyog Limited as a Commission Agent and in the case of Aarcee Ispat Udyog Limited, the ld. Commissioner (Appeals) vide OIA No. 109-111/CE/Appl-II/Delhi/2016 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from M/s. Aarcee Ispat Udyog Limited for Shri Pawan Goyal, a commission agent and supplied the goods to the buyers. I find that in the case of M/s. Aarcee Ispat Udyog Limited the charge of issue of cenvatable invoices without supply of goods has been exonerated and penalty has been dropped by Commissioner (Appeals) itself. In that circumstance, charge against the appellant that appellant i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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