2023 (10) TMI 526

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.... ) Shri Mayur Agarwal, F. C. A. for the Appellant ( s ) Shri J. Chattopadhyay , AR for the Revenue ORDER Per : K. ANPAZHAKAN : The present appeal has been filed by the Appellant, Shri. Manohar Lal Agarwal, Chartered Accountant, against the impugned order dated 24.02.2012 passed by Commissioner of Central Excise & Service Tax, Dibrugarh, wherein a penalty of Rs.50,000/- was imposed on him ....

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....ed in the Notice that the Appellant has issued Certificate relating to the value of plant and machinery of M/s. Kitply Industries without examining their books of accounts, on the basis of which the said assessee has taken ineligible exemption under Notification 20/2007-CE dated 20.04,2007. Accordingly, penalty under Rule 26 was proposed on the Appellant in the Notice. The Notice was adjudicated v....

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....te was not issued by the Appellant. Further, when they issued the certificate dated 31.03.2005, they have not mentioned the purpose for which it was issued. They have not given the certificate to M/s. Kitply Industries for the purpose of claiming the benefit of exemption Notification No. 20/2007-CE dated 20.04.2007. There no evidence on record to substantiate the allegation that the company has cl....

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.... Appellant has not specified the purpose for which the certificate was issued by him. He stated that the M/s. Kitply Industries have asked them to verify their books of Accounts and value the plant and machinery of the company as on 31.03.2005. After examining the relevant records, the Appellant issued a certificate dated 31.03.2005. We find that this certificate was not relied upon in the impugne....