2013 (7) TMI 831

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.... Per Ms. Archana Wadhwa: Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has confirmed demand of duty of Rs.68,256/-against M/s Isher Alloys Pvt. Ltd. along with imposition of penalty of identical amount. Further penalty of equal amount stand imposed of Shri Prit Pal Singh, Director of M/s. Ishe....

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....ing M.S. Ingots without making a proper declaration and without maintaining any record etc. 3. On the above basis, the proceedings were initiated against the appellant, which culminated into an order passed by the original adjudicating authority, confirming the demand and imposition of penalty the said order was uphold by Commissioner (Appeals), hence the present appeal. 4. Learned Advocate ....