2018 (4) TMI 831

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.... Ms. Archana Wadhwa: The challenge in the present appeal is to confirmation of demand of duty of Rs. 3,19,267/- along with confirmation of interest and penalty of identical amount. Further, penalty of Rs. 35,000/- stands imposed upon Shri S.K. Banka, Director in terms of Rule 26 of Central Excise Rules, 2002. 2. After hearing both the sides, I find that initially demand to the extent of Rs. 10.8....

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.... and as per Monu Steels the "S. Iron" refers to the appellant's name M/s Shree Consultants Pvt. Ltd. 4. I find that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels. Even in those records, the appellant's name has not been spelt correctly and it is based upon the statement of the representative of M/s Monu Steels that the Revenue entertained a view that "S. ....