2018 (5) TMI 1754

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..... d 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 appell .....

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..... l Pipes P Ltd. have not filed any appeal against the impugned order. 2. Both sides agree that identical matters of M/s. Kailash Traders based upon the same facts and circumstances, stand dealt with by the Tribunal and penalties stand set aside. Reference can be drawn to Final Order No. 51656-51658/2018 dated 26.4.2018 wherein the penalty imposed upon the said appellants was set aside by observi .....

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