2018 (5) TMI 1754

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....or the Respondent : Shri H C Saini, AR ORDER Per Ms. Archana Wadhwa : The challenge in the present appeal is to penalty of Rs. 50,000/- imposed upon the appellant, who is a registered dealer, in terms of Rule 26 of Central Excise Rules, on the finding that he has supplied the raw material to one M/s. Goyal Pipes P Ltd., who have used the same for further manufacture of their final product....

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....d raw material to the appellant, which has been further used by them for manufacture of their final product cleared clandestinely. M/s Kailash Trader is a registered dealer, dealing in sponge iron, which is raw material for the appellant M/s Pryash Steel. The allegation 4 was based upon the entries made in his record, without there being any corroborative evidence. I also note that there is virtua....