2012 (9) TMI 859

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....the Respondent. ORDER After dispensing with the condition of pre-deposit of penalty of Rs. 1,03,898/-, I proceed to decide the appeal itself as the short issue is involved. 2. The appellant is a dealer dealing with M.S. Ingots, angles, channels etc. He is not registered with the Central Excise Deptt. but is registered with the sales tax. The appellant is procuring and selling ingots in th....

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....ties on various persons including the appellant. The appeal filed before Commissioner (Appeals) by the appellant stands rejected by him. 4. The appellant's contention is that he had undoubtedly placed order on M/s. Panther and have supplied Form-31 for procurement of said goods. There is no evidence on record to show that he was a party to clandestine clearance of goods by manufacturer M/s. Sav....

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....uring the investigation wherein he clearly deposed, no consignments were received by him in the past and sales tax form was duly issued by him to M/s. Panther, thus reflecting upon the legal nature of transactions. 7. After appreciating submissions made by both sides and after going through the impugned order of lower authorities, I find that there is no evidence indicating that the manufacture....