2017 (3) TMI 1619

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....ngh, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order imposing penalty of Rs. 44,90,777/-. 2. The brief facts of the case are that the appellant is the authorized signatory of M/s. Shivam Enterprises which was run by the wife of the appellant and in the investigation, it was found that the M/s. Shivam Enterprises have issued fake invoices to the man....

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....ssued and no penalty was imposed on the appellant, on the same facts and investigation, the second show cause notice is not maintainable, therefore, the penalty imposed on the appellant is to be set aside. 3. On the other hand ld. AR submits that as appellant was the mastermind in the fraud therefore, penalty is rightly imposed on the appellant. 4. Heard the parties and consider th....