2012 (8) TMI 839

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....appeals filed by Revenue are being considered in both proceedings. This is a case where two manufacturers of excisable goods viz M/s. Riza Steel & Power Pvt. Ltd. and M/s. Vijaylaxmi Steels, Raipur indulged in unaccounted manufacture and clearance of iron and steel products. In this activity the present respondent had helped the said manufacturer as a broker for selling the goods. 2. On issue of ....

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....e penalties imposed on the respondents. Aggrieved by the order of the Commissioner (Appeals), Revenue has filed this appeal. Revenue argues that the said provisions will help only the assessee who paid excise duty, interest and penalty under Section 11A(1A) and not to any other person who abetted such duty evasion. 3. The Counsel for the appellant submits that in the first proviso to Section 11A(....