Allahabad High Court
Commissioner Of Central Excise, Kanpur vs M/S R.H.L. Profiles Ltd. Magarwara, ... on 26 July, 2010
Bench: Rajes Kumar, Ran Vijai Singh
Court No. - 37 Case :- CENTRAL EXCISE APPEAL No. - 63 of 2007 Petitioner :- Commissioner Of Central Excise, Kanpur Respondent :- M/S R.H.L. Profiles Ltd. Magarwara, Unnao Petitioner Counsel :- B.N. Singh Hon'ble Rajes Kumar,J.
Hon'ble Ran Vijai Singh,J.
The Tribunal has deleted the penalty against M/s R.H.L. Profiles Limited on the ground that there is no evidence on record to show that they were receiving ingots from the appellant firm M/s Somani Iron & Steels Limited, on which, no duty had been paid.
We find that on the finding of fact, no substantial question of law arises from the order of Tribunal.
The appeal is accordingly dismissed.
Order Date :- 26.7.2010 AKSI