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2014 (12) TMI 1293 - CESTAT, NEW DELHIPenalty u/r 26 of the CER, 2002 - clandestine removal of goods - duty paying invoices - Held that: - As the proceedings against M/s. Jawala Steel Corpn. against whom the allegations of clandestine removal of goods is there and same has not been adjudicated by the adjudicating authority therefore, imposing penalty against the appellants before me is pre-mature - matter remanded back to the adjudicating authority to adjudicate these matters also along with the cases of M/s. Jawala Steel Corpn. - appeal allowed by way of remand.
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