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TMI Blog2014 (11) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... 298 - PUNJAB AND HARYANA HIGH COURT] - where it was held that charges levelled in the show cause notice stood established against the appellants - Since facts of the case was similar - Therefore, decided against assessee. - CUSAP No. 2 of 2014 (O&M) - - - Dated:- 9-9-2014 - Ajay Kumar Mittal And Fateh Deep Singh,JJ. For the Appellant : Mr. Deepak Gupta, Advocate. ORDER Aja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed firms in the name of M/s Jyoti Steels and M/s Krishna Hardware and Mill Store, Ludhiana. The appellant sold some material to Kishorepuria group of companies (KGC) through one Shri Alok Mukharjee. He received payments either through cheques or demand drafts from KGC. The Directorate of Revenue Intelligence (DRI) initiated investigation against M/s Contessa Commercial Co. P Limited, M/s SRM (P) L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000. On chemical testing, the declared goods were found to be made of low carbon steel as per IS 226 i.e. mild steel. The Central Revenue Control Laboratory (CRCL), Mumbai submitted its report with respect to samples drawn from goods declared as heat resistant rubber tension tape to the effect that sample was considered as composed of prevulcanised compounded rubber. The DRI issued separate noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a trading firm and supplied gear cutting tools of cobalt bearing high speed steel and heat resistant rubber tension tapes. The appellant sent goods through road transport and GRs were on record. The adjudicating authority after considering the matter imposed penalty of ₹ 1 lac under Section 114 of the Act vide order dated 6.1.2006, Annexure A.2. Aggrieved by the order, the assessee filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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