2011 (6) TMI 425

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly issued the documents without supplying the goods - Decided in favor of assessee. - E/837 of 2009-SM(BR) - - - Dated:- 15-6-2011 - Mr. M. Veeraiyan, J. Appearance: Shri Ravi Chopra, Advocate for the Appellants Shri Renu K. Jagdev, SDR for the Respondent Per M. Veeraiyan: Heard both sides. 2. The appellant is not disputing the demand of duty and interest and seeks relief .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10 dated 19.10.2010 and submitted that no penalty should be sustained on the appellants. 4. On perusal of the records and on hearing both sides, I do not find evidence that the appellants were aware that Ganpati Trade Link has only issued the documents without supplying the goods. No other evidence is relied upon to show such knowledge on the part of the appellants. In view of the above, imposit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X