2015 (10) TMI 888

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....Y This appeal has been filed against the impugned order dated 09.09.2014 passed by the Commissioner (Appeals), Customs and Central Excise, Chandigrah-I, wherein penalty of Rs. 22,233/- imposed under Rule 173 Q of the erstwhile Central Excise Rules 1944 in the adjudication order dated 30.11.2012 has been upheld. 2. Shri Kamal Jeet Singh, ld. Advocate appearing for the appellant submits that the a....

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....er is not in the higher side. 4. Heard the ld. Counsel for both sides. 5. I find that this is the second round of litigation before this Tribunal. The authorities below have confirmed the penalty on the ground that the vehicle numbers indicated in the invoices were not capable of transporting such a huge quantity of goods and the transactions were mere paper transactions only. However, no invest....