2019 (6) TMI 187

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.... for the Respondent ORDER PER: D.M. MISRA This appeal is filed against Order-in-Appeal No.NGP/EXCUS/000/ APPL/364-366/16-17, dt.0811.2016, passed by the CCE & ST, Nagpur. 2. Briefly stated the facts of the case are that the Appellant who is Director of M/s Shivangi Rolling Mills Pvt. Ltd, Pithampur, has been registered with Excise department for manufacture of M.S. Ingots and TMT Bars.....

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....cluding the Appellant. 3. At the outset, the learned Advocate for the Appellant submitted that another show cause notice was issued by Indore Commissionerate levelling the same set of allegation against the Appellant arising out of the same investigation; and on adjudication, penalty was imposed on the Appellant under Rule 26(2) of Central Excise Rules, 2002. He submits that since for the same ....

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.... to absolve himself from the allegation of his involvement in the fraudulent transfer and availing of CENVAT Credit. In these circumstances, imposition of personal penalty on the Appellant is justified. However, I find that Appellant has already been penalised by the Indore Commissionerate arising out of the same investigation in connection with another unit and penalty has been imposed on him Rs.....