2016 (2) TMI 982

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....Shri K. Poddar, AR, for the Respondent. ORDER The appellants are in appeal against the impugned order imposing penalty on them under Rule 26(2) of the Central Excise Rules, 2002. 2. The facts of the case are that the appellant is manufacturer of steel products and selling goods through their dealer namely M/s. GGL Steel & Strips Pvt. Ltd. An investigation was conducted at the end of ....

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....statement of Sh. Sahil Sharma, director of M/s. GGI Steel & Strips Ltd. was recorded, he never stated that the invoices issued were not carrying the goods. In that circumstance, penalty under Rule 26(2) is not imposable on the appellant. 4. The ld. AR submits that during the course of investigation one of the commission agent, Sh. Pawan Goyal admitted that the appellant was involved in fak....