2022 (3) TMI 589

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....s for the appellant. Shri Mahesh Bhardwaj, Departmental Representative for the respondent. ORDER Heard the parties. 2. The issue involved in this appeal is whether the penalty under Rule 26 (2) of Central Excise Rules, 2002 has been rightly imposed on the appellant. 3. The appellant is the input supplier and the input receiver is M/s. Angel Pipes and Tubes Pvt. Ltd., Rajasthan. Vide....

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....the aforementioned facts taken notice of in para 4 above are not disputed. It is also not disputed that the appellant have manufactured dutiable finished goods by using the inputs in question, and have cleared the same on payment of duty. I further take notice that no alternative source of raw material have been identified by Revenue. Accordingly, I hold that the issue is squarely covered by the d....