2020 (10) TMI 156

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..... r Rods and Copper Wires whereas only invoices were issued without supplying the physical materials - HELD THAT:- It is a claim of the appellants that they have produced various documents and submissions however, the Adjudicating Authority has not properly dealt with the documents and submissions made by the appellants. Therefore, there is a violation of principles of natural justice. Irrespect .....

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..... Lakh and ₹ 5 Lakh imposed under Rule 26(2)(i) and Rule 26(2)(ii) of Central Excise Rules, 2002, respectively. The penalties were imposed on the allegation that the appellant have issued invoices to M/s. Chandra Protecto Limited, Silvassa for supply of Copper Conductors, Copper Rods and Copper Wires whereas only invoices were issued without supplying the physical materials. 2. We have hear .....

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..... e produced and submissions were made before the Adjudicating Authority however, he has conveniently ignored the same and preferred to keep silent in the matter. 3. Learned Authorised Representative of the department reiterated the submissions of the impugned order. 4. We find that it is a claim of the appellants that they have produced various documents and submissions however, the Adjudicat .....

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