2021 (11) TMI 460

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....har and Shri Stebin Mathew, Advocates for the Appellant Shri Sanjay Hasija, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Briefly stated, the facts of the case are that the appellant herein M/s. Nakoda Ferromet is engaged in trading of SS Scrap and for that purpose, is registered with the Central Excise Department as a dealer. During the investigation carried out by DGCE....

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....djudication order, the learned Commissioner (Appeals) vide the impugned order dated 27.03.2018 has modified the original order to the extent of setting aside confirmation of the Cenvat demand and also reducing the quantum of redemption fine to Rs. 2,43,873/-. Feeling aggrieved with the impugned order, the appellants have filed these appeals before the Tribunal. 2. The learned Advocate appearing f....

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....eduction in the quantum of penalty imposed in the adjudication order and subsequently confirmed in the impugned order. 3. Heard both sides and perused the records. 4. I find that the show cause notice dated 05.04.2016 at para 13.1 had proposed for confiscation of goods and imposition of penalty on M/s. Nakoda Ferromet. However, the adjudication order had confiscated the seized goods and imposed ....