2013 (12) TMI 1522 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that a commission agent involved in questionable accounting practices with code language must pay a penalty of Rs. 1 lakh within six weeks. The agent's innocence was questioned due to potential connivance with an evader, prejudicing the interest of Revenue. The agent's compliance was required by a specified date.