2017 (9) TMI 1181

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....pta, AR ORDER Per: Devender Singh The issue involved in these appeals are identical, hence, they are taken up for hearing together and a common order is being passed. 2. The brief facts of the case are that M/s. Jawala Steel Corporation is a manufacturer of steel pipes and is also engaged in trading of CR/HR coils procured from M/s. Steel Authority of India Limited The DGCEI initiated ....

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....s without supplying the goods. In the appeals before me, based on the investigation in the case of M/s Jwala Steel Corporation, penalty under Rule 26 of Central Excise Rules, 2002 has been imposed on the appellant in two cases. 3. Heard the parties and examined the records. 4. Both sides agree on the fact that the proceedings in relation to show cause notice by DGCEI against M/s Jwala Steel ....