2017 (11) TMI 1782

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....he Respondent. ORDER The present appeal is filed against the Order-in-Original No. 24/2013, dated 22/25-3-2013. 2. The brief facts of the case are that the present appellant Shri R.P. Agrawal is the Director in M/s. Jammu Pigments Pvt. Ltd. who issued 18 invoices in the name of M/s. Mittal Pigments, Rajasthan. Later, it was found that against the said 18 invoices, no goods were supplied. P....

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....f Rs. 40 lakhs duty liability mainly on 18 invoices is fair and acceptable. Both the appellant and the co-appellants were involved in the evasion of excise duty in respect of 18 invoices issued to M/s. Mittal Pigments (P) Ltd., Kota and are hence liable for penalty.". Finally, the Settlement Commission has levied the penalty of Rs. one lakh on the main appellant and Rs. 25,000/- each on co-appella....