2018 (5) TMI 1754

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..... AR ORDER Per Ms. Archana Wadhwa : The challenge in the present appeal is to penalty of Rs. 50,000/- imposed upon the appellant, who is a registered dealer, in terms of Rule 26 of Central Excise Rules, on the finding that he has supplied the raw material to one M/s. Goyal Pipes P Ltd., who have used the same for further manufacture of their final product which stand cleared by them without payme .....

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..... ther used by them for manufacture of their final product cleared clandestinely. M/s Kailash Trader is a registered dealer, dealing in sponge iron, which is raw material for the appellant M/s Pryash Steel. The allegation 4 was based upon the entries made in his record, without there being any corroborative evidence. I also note that there is virtually no evidence to show that such entries relate to .....

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