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2018 (10) TMI 963 - AT - Central ExciseCENVAT Credit - fake invoices - without supplying the goods, the said party had issued fake invoices - penalty - Held that:- Since the show cause notices issued to M/s. Jawala Steel Corporation, the supplier of goods are pending for adjudication, proceedings cannot be initiated against the appellants, who are only purchasers of the goods for confirmation of Cenvat demand and also for imposition of penalty. The matter is remanded back to the concerned original authority for passing reasoned and speaking order, subsequent to the adjudication of the proceedings pending against M/s. Jawala Steel Corporation - appeal allowed by way of remand.
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