2015 (3) TMI 901

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..... : MR IH SYED, ADVOCATE ORAL JUDGMENT (PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) 1. Heard Mr.Y.N.Ravani, learned counsel for the appellant and Mr.I.H.Syed, learned counsel for the respondent. 2. While admitting this appeal on 09.07.2009, the Court had formulated the following substantial questions of law: (i) Whether, in the facts and circumstances of the case, the Hon .....

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..... se, who had purchased iron and steel scrap from local dealers and Cenvatable invoices from M/s.New Asiddhi Vinayak ReRolling Mills and issuing his own Cenvatable invoices, can be considered to have not dealt with the goods ? 3. In these Tax Appeals, the Additional Commissioner on 23.5.2007 passed the following order. "(i) I confirm the demand for central excise duty of Rs. 6,31,091/- (Rupees six .....

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..... 5 of the Central Excise (No.2) Rules, 2001, Rule 25 of the Central Excise Rules, 2002 read with Rule 12 and Rule 13 of the Cenvat Credit Rules, 2001 and Cenvat Credit Rules, 2002: (iii) I also impose the following penalties on the other co-noticees under Rule 26 of the Central Excise (No.2) Rules, 2001 and Rule 26 of the Central Excise Rules, 2002 : (a) Shri Raman Binjraj Agrawal : Rs. 2,00,000/ .....

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