2018 (2) TMI 621

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....nical)      for Appellant: Shri Rajesh Chhibber, Advocate,       for Respondent Shri Mohd. Altaf, Assistant Commissioner (AR),     Per: Archana Wadhwa The challenge in the present two appeals is to imposition of penalty of Rs. 5,00,000/- each imposed upon the appellants in terms of provisions of Rule 26 of the C....

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....ere also a party to the clandestine activities of M/s Pasondia Steel Profiles Ltd. However, we find that apart from a bald observation made to that effect, Revenue has not placed on record any evidence to show that the said two Coils/Cutters were aware of the clandestine activities of M/s Pasondia Steel Profiles Ltd. and were having any knowledge about such illegal activities, if any of M/s Pasond....