2017 (7) TMI 385

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....e Respondent(s) ORDER The appellant is in appeal against the impugned order wherein penalty has been imposed on the appellant. 2.   At the time of considering the appeal, ld. Counsel for the appellant was present and on the request of the ld. AR that this appeal is to be tagged with Appeal No. E/60428/2016, the matter was adjourned for hearing on 24.04.2017.  Later on, the ....

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....explained that the said entries are related to cenvatable invoices issued by Shri Radha Krishna Industries and other parties namely, M/s. Shiv Shakti Steels, M/s. Bansal Poles Pvt. Limited, M/s., Aarcee Ispat Udyog Limited and M/s. Shree Shyam Enterprises.  On the basis of these diaries, a show cause notice was issued to the appellant who is a Commission Agent and dealing with goods supplied ....

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....enalty on the appellant is not sustainable.  He further submitted that in the case of M/s. Shree Radha Krishna Industries, this Tribunal vide Final Order No. 60515/2017 dated 29.03.2017 has remanded the matter back to the adjudicating authority for fresh adjudication, after providing the relevant documents.  In that circumstance, the charge against the appellant Shri Vishal Arora is not ....