9911796707
TMI Blog2023 (9) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashok Thanvi , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case is that the appellant has been imposed with penalty of Rs. 2,75,000/- under Rule 26 of the Central Excise Rules , 2002 on the charge that he has facilitated M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad for evasion of Central Excise duty by clandestine removal of goods by M/s Paras Bhavani Stee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AZU/36-228/2012-13-2829 dated 03.10.2012 was issued and the same is pending for adjudication before the Assistant Commissioner Central Excise Division-IV, Ahmedabad-II. The appellant filed the present appeal challenging the imposition of penalty under the Rule 26 of Central Excise Rules, 2002. 2. Shri P.G. Mehta, Learned Counsel appearing on behalf of the appellant submits that the penalty was im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Company Vs. Union of India 2014 (309) ELT 411 (All.) Commissioner of C.Ex. & S.T. Raipur Vs. P.D. Industries Pvt. Ltd. 2016 (340) ELT 249 (Tri.-Del.) Sakeen Alloys Pvt. Ltd. Vs. Commissioner of C.Ex., Ahmedabad 2013 (296) ELT 392 (Tri.-Ahmd.) Commissioner of C. Ex. & Cus., Surat-I Vs. Jai Bhawani Metal Industries 2016(338) ELT 203 (Guj.) Final order No. A/10099/2018 dated 12.01.2018 in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Steel Pvt. Ltd., Ahmedabad clandestinely or otherwise, It can be decided only after the adjudication of the show cause notice dated 03.10.2012 (Supra) issued to M/s. Laxcon Steels Ltd. and others. However, the said show cause notice is pending for adjudication. In these circumstances, we are of the view that deciding this appeal at this stage shall be premature as the entire case is based on cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
