2015 (10) TMI 888

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..... estigation has been done at the consignees end regarding receipt of goods by them. Further, no investigation has been done at the consigners end to ascertain as to whether the goods have actually been supplied to the appellant or not. In absence of proper investigation of the matter, I am of the view that the imposition of equal amount of penalty is not just and proper. Further, considering the fa .....

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..... r dated 30.11.2012 has been upheld. 2. Shri Kamal Jeet Singh, ld. Advocate appearing for the appellant submits that the appellant is not contesting the merits of the case and in this appeal the prayer is for reduction in the quantum of the penalty amount. In this contest, he cited the decision of this Bench of the Tribunal in the case of Adhunik Steel Ltd/Tata Steel Ltd. (Final Order Nos. 52654 .....

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..... t capable of transporting such a huge quantity of goods and the transactions were mere paper transactions only. However, no investigation has been done at the consignees end regarding receipt of goods by them. Further, no investigation has been done at the consigners end to ascertain as to whether the goods have actually been supplied to the appellant or not. In absence of proper investigation of .....

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