2017 (6) TMI 421

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..... and the rules made thereunder. There is no enough defence has been given by the appellant in this regard - penalty sustained - appeal dismissed - decided against appellant. - E/59709/2013-SM - Final Order No. 53397/2017 - Dated:- 23-5-2017 - Mr . Ashok K . Arya, Member ( Technical ) Shri Kumar Vikram, Advocate - for the appellant Ms . Kanu Verma Kumar, D . R . S .....

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..... er (Preventive), Central Excise, Raipur to M/s Geetanjali Ispat Power Pvt. Ltd. (GIIPL) and others including the appellant M/s Kailash Traders. 2.1 The Show Cause Notice was adjudicated by the Order-in-Original dated 24.4.2012 inter alia imposing penalty of ₹ 10,000/- on the appellant which has been sustained by the impugned order in appeal dated 15.5.2013 passed by Commissioner (Appeal .....

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..... filed by M/s Kailash Traders is to be decided independently. The present appellant is the commission agent/broker dealing with various items of iron and steel products i.e. sponge iron, MS ingots etc. The case against the main noticee viz. M/s GIPPL is for their involvement in clandestine removal of excisable goods (sponge iron, MS ingots, MS billets etc.) manufactured by them through the present .....

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