2014 (11) TMI 239

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.... Joshi, Supdt. (AR) JUDGEMENT Per: P R Chandrasekharan: The appeals and stay petitions are directed against Order-in-Appeal No. PUN-EXCUS-002-APP-099 & 100-13-14 dated 09.10.2013 passed by the Commissioner of Central Excise (Appeals), Pune II. Vide the impugned order, the ld. Commissioner (Appeals) has confirmed imposition of penalties to Rs. 70,000/- and Rs. 35,000/- on the appellant. M/....

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.... first stage dealer M/s Indian Steel Company and M/s Jai Ambe Multi Trade wherein he had admitted that the scrap supplied by these two firms to the appellant M/s MTC Business Pvt. Ltd. was Bazaar scrap which was non-duty paid scrap. The show-cause notice was adjudicated vide order dated 01.11.2012 and the adjudicating authority came to the conclusion that he appellant deliberately and with mala fi....

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....t of Shri Lalit Inderchand Baliya, Director of M/s MTC Business Pvt. Ltd. 3. The ld. Counsel for the appellant submits that as far as the appellant is concerned, they had recorded the transactions in their Books of Accounts prescribed for this purpose and they have purchased the scrap from M/s. Indian steel and M/s Jai Ambe Multi Trade under the cover of invoices and they have made payment to t....

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....1 Shri Shiv Govind Pandey, Director of M/s Indian Steel and M/s Jai Ambe Multi Trade in statement given under Section 14 has clearly admitted to supply of bazaar scrap under the cover of Central Excise invoices to the appellant M/s MTC Business Pvt. Ltd. Shri Lalit Inderchand Baliya, Director has also admitted that they have purchased the scrap from M/s Indian Steel and M/s Jai Ambe Multi Trade on....