TMI Blog2017 (11) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... number of invoices with the same number on various occasion to different purchases containing different information about the quantity of ingots cleared - appeal dismissed - decided against appellant. - E/70108 & 70109/2016-EX[SM] - A/71270-71271/2017[MB] - Dated:- 17-10-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri S.P. Ojha (Consultant), for Appellant(s) Shri Gyanendra Kumar Tripathi (AC) AR, for Respondent(s) ORDER Per: Anil G. Shakkarwar Present both appeals are directed against Order-in-Appeal No.394-395-CE/APPL-LKO/LKO/2015 dated 14.10.2015 passed by Commissioner (Appeals) Customs, Central Excise and Service Tax, Lucknow. Since both appeals are arising out of same impugned Order-in-Appeal, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on finished goods removed clandestinely under the cover of duplicate and forged invoices from the factory of M/s Mamta. Further, there was a proposal for imposition of personal penalty on the other appellant. The issue was adjudicated through Order-in-Original dated 02.01.2015. The Original Authority confirmed both the demands and imposed equal penalty on M/s Mamta. Further equal penalty was also imposed on other appellant Shri Lal Padmakar Singh under Rule 26 of Central Excise Rules, 2002. Aggrieved by the said order appellants preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) decided appeals through impugned Order-in-Appeal. Learned Commissioner (Appeals) at Para 5.3.1 of his Order-in-Appeal has observed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) As reflected in Para 6 and 15 of show cause notice both M/s United Steel Industries and M/s Kumar Industries has categorically denied having received any goods other than goods received through the invoices produced by them. 4. Heard the learned AR who has supported impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of record it is notice from the show cause notice dated 22.03.2013 that invoices with same numbers such are Invoice No.26 was issued on various dated such as 01.11.2011, 02.11.2011, 03.11.2011, 04.11.2011, 05.11.2011 and 06.11.2011 indicating various quantities of ingots cleared and similar situation was in Invoice No.27 or Invoice No.28 etc. Further, in the invoice book mentioned at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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