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TMI Blog2019 (5) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : Show Cause Notices dated 27.10.2009 and 07.04.2010 were issued covering the periods from May 2006 to June 2009 and May 2006 to December 2008 respectively inter alia alleging the appellants' role as distributors for M/s. Amway India Enterprises P. Ltd. ('M/s. Amway' for short) whereby the appellant pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccess in its first appeals before the Commissioner of Customs, Central Excise & Service Tax (Appeals), Coimbatore who vide Order-in-Appeal Nos. 187 & 188/2012, both dated 11.09.2012, dismissed the appeals thereby upholding the Orders passed by the lower authority, the appellants are before us. 3. Heard Ms. D. Naveena, Ld. Advocate appearing on behalf of the appellants and Ms. T. Usha Devi, Ld. DC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in Final Order No. 42687/2018 dated 23.10.2018 wherein, this Bench after considering the rival contentions as also the Order in the case of Charanjeet Singh Kanuja (supra), had held that there could be no evidence for suppression and therefore, penalty under Section 78 was not exigible. 6. Per contra, Ld. AR while supporting the findings of the lower authorities pleaded for sustenance of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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