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TMI Blog2015 (10) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, Therefore, proceedings were initiated against M/s. Chopra Brothers, the appellant herein and other traders/dealers, manufacturer of the billets and against M/s. Jai Sidh Yogi Steel Rolling Mills. These proceedings culminated in the primary adjudication order dated 4-10-2010 whereby the specified penalty was imposed on M/s. Ind. Synergy Ltd. and penalty of ₹ 39,910/- was imposed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER At the stage of consideration of the stay application, since the issue falls within a narrow compass, with the consent of both the parties, I dispose off the substantive appeal, after waiving pre-deposit. 2. Appeal is preferred by the assessee against the appellate order dated 6-3-2013 passed by the Commissioner of Customs (Appeals), New Delhi. The appellate Commissioner reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ind Synergy Ltd. did not remit the Excise Duty to the full extent mentioned in the invoices covering transaction of sale to the appellant, Therefore, proceedings were initiated against M/s. Chopra Brothers, the appellant herein and other traders/dealers, manufacturer of the billets and against M/s. Jai Sidh Yogi Steel Rolling Mills. These proceedings culminated in the primary adjudication order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without establishing any culpability cannot be sustained. The order passed by the primary Authority as confirmed by the Appellate Commissioner, New Delhi cannot therefore, be sustained. 6. The impugned order is therefore, quashed. The appeal is allowed but without costs. Stay application also stands disposed of. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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