2015 (9) TMI 1580

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....orporation Versus CCE, Delhi-III, Faridabad Auto Comp System Private Ltd Versus CCE, Delhi-IV<br>Central Excise<br>2015 (9) TMI 1580 - CESTAT, NEW DELHI - TMI<br>CESTAT, NEW DELHI - AT<br>Dated:- 24-9-2015<br>E/55095/2014, E/55324/2014, E/55325/2014, E/55326/2014, E/55353/2014, E/55377/2014, E/55378/2014, E/55379/2014, E/55406/2014, E/55421/2014, E/55423/2014, E/55424/2014, E/55430/2014, E/55433/2....

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....9/2015, E/50220/2015, E/50221/2015, E/50319/2015, E/50321/2015, E/50322/2015, E/50555/2015 ORDER S. K. Mohanty (Judicial Member) Since the issue involved in all these appeals are identical, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that M/s.Jwala Steel Corporation is a manufacturer of steel pipes and are also engaged in the tr....

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....sued to M/s. Jwala Steel Corporation, the supplier of goods are pending for adjudication, proceedings cannot be initiated against the appellants, who are only purchasers of the goods for confirmation of Cenvat demand and also for imposition of penalty. They also rely on the decisions of this Tribunal, wherein on identical set of facts, the impugned orders passed on earlier occasion were set-aside ....