2019 (5) TMI 1011

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... chana Wadhwa The challenge in both the appeals is to penalty of Rs. 5 Lakhs and Rs. 25,000/- imposed on the appellant in terms of the provisions of Rule 26 of the Central Excise Rules. 2. After hearing both the sides represented by Shri B.C Yadav, Consultant for the appellant and Shri K Poddar, Ld. DR for the Revenue, I find that M/s Amtek Auto Ltd. was a registered dealer and Shri G K Tiwar was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wherein he imposed the penalty of Rs. 5,000/- each on both the appellants. However, Revenue challenged the said order before Commissioner (Appeals), who enhanced the penalties, as indicated above. Hence the present appeals. 5. After carefully going through the impugned order and after appreciating the submissions made by both sides I find that identical issue was the subject matter of the Tribuna .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X