2020 (10) TMI 156

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.... MR. RAJU, MEMBER (TECHNICAL) Shri Vinay S. Sejpal, Advocate for the Appellant Shri V.B. Jain, Authorised Representative for the Respondent ORDER RAMESH NAIR : These appeals are filed by M/s. Rupam Conductors Pvt. Limited and Mrs. Manisha H. Mehta, Director, for the waiver of penalties of Rs. 50Lakh and Rs. 5 Lakh imposed under Rule 26(2)(i) and Rule 26(2)(ii) of Central Excise Rules, 2002, r....

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....hat the goods have been physically supplied and it is not that there is only paper transactions. He also submits that out of 34 supplies made by the appellant between January 2012 to March 2012, show cause notice does not apply to 30 invoices as per record. He submits that all the documents were produced and submissions were made before the Adjudicating Authority however, he has conveniently ignor....