2018 (1) TMI 471

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....or Respondent ORDER Per: Ramesh Nair These two appeals are directed against the Orders-in-Appeal passed by the Commissioner (Appeals) whereby penalty imposed under Rule 25(1)(d) and Rule 26(2) of the Central Excise Rules, 2002 read with Section 11AC (1)(b) has been imposed. 2. The appellants are second stage dealer purchasing the goods from first stage dealer namely, M/s Petrolube India Ltd. ....

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....y upon the appellant under Rule 25(1)(d) read with Rule 26(2) of Central Excise Rules, 2002. Being aggrieved by the OIO, the appellants filed appeal before the Commissioner (Appeals), who rejected the appeal. Therefore, the appellants are before me. 3. Shri Anil Mishra, learned Counsel for the appellant submits that for imposition of penalty on the appellant, no investigation was carried out at t....

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....AHMD. (c) G.S. Alloy Castings Ltd. Vs. Commissioner of Central Excise, Guntur - 2016 (331) ELT 310 (Tri-Bang). 4. Shri S.V. Nair, learned Assistant Commissioner (AR) and Shri M.R. Melvin, Supdt. (AR) appearing for the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the submissions made by both sides, I find that the case of the Department is that the goods....