2016 (1) TMI 965

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.... : Mr. Sukhdev Sharma, Advocate and Mr. Sunish Bindlish, Advocate AJAY KUMAR MITTAL, J. 1. This order shall dispose of two appeals bearing CEA Nos. 104 and 105 of 2014 as according to the learned counsel for the parties, identical questions of law are involved therein. For brevity, the facts are being taken from CEA No. 104 of 2014. 2. This appeal has been filed by the assessee under Section 3....

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....during the month of March, 2004 who was registered as a second stage dealer issued invoices to M/s JCBL Ltd. The Assistant Commissioner of Central Excise, Derabassi issued a notice dated 2.4.2008 to the appellant to show case as to why penalty under Sections 25 and 26 of the Central Excise Rules, 2002 (for brevity "the Rules") be not imposed. The appellant filed reply to the said show cause notice....

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....JCBL Ltd. also filed an appeal against the order, Annexure A-3. The Tribunal vide order dated 25.4.2014 (Annexure A-5) allowed the appeals filed by M/s JCBL Ltd. and M/s Swastik Steel Corporation. On coming to know about the said order, Annexure A-5, the appellant filed written submissions dated 30.6.2014 (Annexure A-6) on 2.7.2014. The Tribunal vide order dated 6.8.2014 upheld the levy of penalty....