2013 (8) TMI 878

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....ioner of Central Excise, Ludhiana, is before us, challenging the correctness of order dated 17-7-2012 (Annexure A-4), passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, Principal Bench, accepting an appeal filed by the respondent thereby setting aside penalty. 2. Counsel for the revenue submits that as the respondent was implicated by one Shri Sachin Aggarvanshi, who ....

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....e paper transactions only." 3. We have heard counsel for the appellant, perused the impugned order as well as the orders passed by the Assessing Officer and the Commissioner of Appeals and find no reason to hold that any question of law much less the question framed arises for adjudication. The learned Tribunal, has after appraisal of the entire record, rightly held that the absence of enqui....

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.... the recipient of the goods. In the absence of any such investigation, reliance on the sole statement of Sh. Sachin Aggarvanshi which in any case does not apply to the goods dealt with by the present appellant, cannot be appreciated. I fail to understand as to why no statement of appellant was recorded or no inquiries were conducted by the actual manufacturer i.e., M/s. Patiala Strips (P) Ltd. Fur....