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2023 (9) TMI 916 - AT - Central ExciseLevy of penalty under Rule 26 of the Central Excise Rules , 2002 - clandestine removal - evasion of duty - HELD THAT:- It is found that whether the appellant have cleared the goods to M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad clandestinely or otherwise, It can be decided only after the adjudication of the show cause notice dated 03.10.2012 issued to M/s. Laxcon Steels Ltd. and others. However, the said show cause notice is pending for adjudication. In these circumstances, deciding this appeal at this stage shall be premature as the entire case is based on clandestine removal of raw material of M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad by M/s Laxcon Steel Ltd. The matter involved penalty against the present appellant should be re-adjudicated only on the basis of the outcome of the show cause notice F. No. DGCI/AZU/36-228/2012-13-2829 dated 03.10.2012. Accordingly, the penalty against the appellant is set aside for time being and matter remanded to the Adjudicating Authority to decide this matter after the outcome of the show cause notice dated 03.10.2012 issued to M/s. Laxcon Steels Ltd. The appeal is allowed by way of remand to the Adjudicating Authority.
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