2017 (3) TMI 1768

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....tosh Nath, Assistant Commissioner (AR) ORDER Ramesh Nair, 1. These appeals were filed by M/s. R.K. Fans & Allied Products Ltd. and its Director, Shri M. Krishna against whom, the original adjudicating authority imposed penalty under Rule 26 for an amount of Rs. 3 lakhs each. The brief fact of the case is that M/s. Swastik Appliances are engaged in the manufacture of Mixers and Grinders fa....

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....r, Shri M. Krishna under Rule 26 therefore the present appeals. 2. None appeared on behalf of the appellant. 3. Shri Ashutosh Nath, ld. Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. On going through the records, I find that duty payment was effected by M/s. Swast....