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TMI Blog2007 (2) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... : S/Shri V.K. Agarwal and Kamaljeet Singh, Advocates, for the Appellant. S/Shri S.L. Meena and B.S. Suhag, DRs, for the Respondent. [Order]. - Heard both sides. Since common issue is involved in these appeals, therefore, they are being taken up together for disposal. 2. In these appeals, penalties were imposed on the appellants. The appellants are registered dealers who were supplying th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants is that on same investigation, several show cause notices were issued to the appellants and in earlier adjudication proceedings, penalties imposed on the appellants were challenged and the Tribunal vide Final Order No. A/458-459/2005 dated 12-7-2005 = 2006 (201) E.L.T. 359 (Tribunal), dated 22-2-05, set aside the penalties. 5. The contention of the appellant is also that goods were p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious manufacturers, hence are not liable for penalties. 6. The contention of revenue is that the truck numbers given in the invoices which were used for the transportation of goods were of scooters, etc. and appellants failed to provide any information regarding the trucks on which the goods were transported. 7. In these cases, penalties were imposed on the appellants who were dealers. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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