2008 (2) TMI 801

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..... aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the personal penalty imposed upon the respondent, revenue has filed the present appeal. 2. For better appreciation, para 6 of the Commissioner (Appeals) order is reproduced below : 6. I have gone through the OIO and appeal memorandum filed by the appellants I find that both the units are trading unit and re .....

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..... lant did not supply the goods along with the invoices. There is no independent corroboration of the statement. The statement of the co-accused without being supported by any corroborative evidence is not sufficient to prove the guilt of the appellants. Thus, imposition of penalty on both appellants is not sustainable. The ingredients of Rule 209A are not satisfied in the case of both appellants. A .....

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