2018 (4) TMI 1103

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....Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in the present appeal is whether, the appellant is a clearing and forwarding agent of Maihar Cement Ltd. The allegations in the show cause notice is that, Maihar Cement Ltd. have been sent to them, the goods i.e. Cement for sale on consignment basis. It appeared to Revenue that it was the liability o....

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....penalty under Section 78 and further penalty under Section 77(1) (a) read with Section 69 of the Act. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order was pleased to dismiss the appeal. 3. Being aggrieved the appellant is before this Tribunal. 4. Heard the parties and perused the facts on record. 5. Having considered the rival co....