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2017 (9) TMI 1181 - CESTAT CHANDIGARHClandestine removal - fake invoices without supplying the goods - Held that: - the proceedings in relation to SCN by DGCEI against M/s Jwala Steel Corporation (JSC) are still pending for adjudication. Since the proceedings against M/s. Jawala Steel Corporation, purported supplier of the goods and issuer of fake invoices, against whom allegations of clandestine removal of goods are pending adjudication, the proceedings cannot be initiated against the appellant who issued Cenvatable invoices on strength of invoices of M/s JSC - matter remanded back to the adjudicating authority to adjudicate the case subsequent to the adjudication in the matter of M/s. Jawala Steel Corporation - appeal allowed by way of remand.
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