2003 (6) TMI 304

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..... ppeal has been filed by the appellant against the impugned order-in-appeal vide which penalty of Rs. 1,50,000/- under Rule 209A has been affirmed against him. 2. The facts are not much in dispute. The appellant is an iron and steel scrap dealer supplying goods to various parties including M/s. Ashoka Adhar Castings Pvt. Ltd. The department booked the said company for having contravened the vario .....

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..... is admittedly, neither partner nor relation of any of the partners of the company M/s. Ashoka Adhar Casting Pvt. Ltd. He is only a supplier of raw material to that company. The plea of the department that he was looking after the affairs of the company at the relevant time and was present at the time when the raid was conducted at the factory premises of the company by the officers, does not stand .....

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..... No statement of the present appellant was recorded at all. From the file, it is evident that infact, some dispute arose between the officers of the Central Excise and the official/partners of the company and Sandeep Sharma, Inspector of the Central Excise, even lodged a report with the police. But the said report was found to be false. At the time of incident, the present appellant was also allege .....

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