2016 (7) TMI 550

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.... the Respondent : Shri S.V. Nair, Asst. Commr (AR) ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal P-II/VSGRRAO/72 to 75/2011 dated 29.08.2011 vide which penalty of Rs. 1,00,000/- has been upheld by the first appellate authority under the provisions of Rule 26 of Central Excise Rules, 2002. 2. Heard both sides and perused the records. 3. The issue involved ....

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....ings against main noticee. It is also his submission that the lower authorities have not considered the issue in a corrective perspective and has not granted cross-examination of investigation officers and have not recorded any finding on the issue. 5. Learned D.R. reiterated the findings of the lower authorities. 6. On perusal of the records, I find that the submissions made by the learned ....