2013 (12) TMI 703

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....te and Shri A.C. Jain, Advocate For the Respondent : Shri M.S. Negi, D.R. JUDGEMENT Per Sahab Singh : M/s Mohit Metal Trading Co. (MMTC, in short) and Vardman Sales Agency (VSA, in short) have filed these appeals against Order-in-Appeal No. 218-221/CE/Appl./DLH-IV/2010 dated 3.11.2010 in respect of penalties of Rs.4,04,487/- and Rs.54,275/- respectively confirmed by the Commissioner (A....

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....y who imposed penalty of Rs.4,04,487/- on MMTC and penalty of Rs.54,275/- on VSA. MMTC and VSA challenged the Order-in-Original in appeal before the Commissioner (Appeals), who vide impugned order rejected their appeal. MMTC and VSA have filed these appeals against the impugned Order-in-Appeal. 3. Heard at length Advocate Shri K.K. Sharma for MMTC and Shri A.C. Jain for VSA and Shri M.S. Negi, ....

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....se vehicles from MMTC to Kiran Metals Industries. In view of the statement of transporter recorded under Section 14 of the Central Excise Act, conclusion drawn by both lower authorities that no goods were sent to M/s Kiran Metals are sustainable and accordingly penalty imposed in respect of these invoices is upheld. 5. As regards the invoice No. 27 and 29 both dated 26.6.2006, I find that Shri ....

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.... letter 'S' was written instead of letter 'A' in the invoice. Department conducted the investigation in respect of vehicle No. HR 46S 6737 which was found not to be registered with transport authority. I find that VSA has submitted registration papers in respect of vehicle No. HR 46A 6737 and since vehicle No. HR 46A 6737 is registered vehicle and department has not recorded any statement of the o....