Penalty on mediator unjustified as he was unaware about forged/ fake nature of advance licence

Tejinder Singh Makkar Vs C.C.E. & S.T.-Surat (CESTAT Ahmedabad) CESTAT Ahmedabad held that penalty on mediator acting as a broker in dealing with trading of advance licence which was forged or obtained fraudulently unjustified as it is not established that he was aware about forged/ fake nature of licence. Facts- This appeal is directed against order-in-original dated 31.01.2014 passed by the Commissioner of Customs, Central Excise and Service Tax , Surat –II whereby the Commissioner has imposed penalty under section 112 (b) of Customs Act, 1962 and Rule 209 A of Central Excise Rules, 19...