TMI Blog2011 (3) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned are of non-goods carrier, such as scooters/motor cycles - M/s.Rishi Ship Breakers could not satisfactorily explain the discrepancies noticed in the invoices - Decided against the assessee - E/4069/03 - - - Dated:- 9-3-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri.A.K. Prabhakar, JDR, for respondent Per: P.R. Chandrasekharan 1. None present fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given on the invoice and, accordingly, it was proposed to impose a penalty on the supplier of the scrap under Rule 209A of the Central Excise Rules, 1944. The adjudicating authority imposed a penalty of Rs.8,500/- on M/s.Rishi Ship Breakers in the order-in-original cited supra. 3. The main petition in this case was decided by this Tribunal vide order No.A/1207-1224/WZB/04/04/C-I dated 20/08/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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