2018 (5) TMI 1973

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.... For the Appellant : Md. Faraz, Advocate  For the Respondent : Shri H C Saini, AR ORDER Per Ms. Archana Wadhwa : The prayer in both the application is to condone the delay of around 285 days in filing the present appeals. 2. After hearing both the sides, I find that the impugned order stand passed against number of other appellants similarly situate. There were delays in filing the app....

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....ellants who are similarly situate to the present two appeals, the tribunal held that Revenue's case is not sustainable. The challenge in the present two appeals is to penalty of Rs. 1.60 lakhs imposed upon M/s. Moral Alloys Pvt. Ltd. and of Rs. 40 lakh on M/s. Unnati Alloys P Ltd., who are first stage dealer, on the allegation and findings that they have issued only invoices, without the correspon....