2012 (8) TMI 839

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....cate, for the Respondent. ORDER Two 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 brok....

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....entral Excise Act. Therefore he set aside the 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 sub....