2014 (12) TMI 1293

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....entral Excise<br>2014 (12) TMI 1293 - CESTAT, NEW DELHI - TMI<br>CESTAT, NEW DELHI - AT (Judgement / Order / Decisions)<br>Dated:- 10-12-2014<br>E/54106/2014, E/54107/2014, E/54108/2014, E/54131/2014, E/54132/2014, E/54133/2014, E/54134/2014, E/54135/2014, E/54681/2014, E/54773/2014, E/54774/2014, E/54775/2014, E/54776/2014, E/54777/2014, E/54778/2014, E/54779/2014, E/54838/2014, E/54900/2014 - F....

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....3(5) of Cenvat Credit Rules, 2004. The allegations against M/s. Jawala Steel Corpn. was that they were procuring HR coils from M/s. SAIL and delivery of the same was taken up at Faridabad. Thereafter M/s. Jawala Steel Corpn. was taking Cenvat credit on the strength of purchase invoices of SAIL and inputs bought from SAIL were clandestinely removed by Jawala Steel Corpn. to various brokers/cutters ....

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....nst the appellants is not imposable at this stage as the same is pre-mature. 4. As the proceedings against M/s. Jawala Steel Corpn. against whom the allegations of clandestine removal of goods is there and same has not been adjudicated by the adjudicating authority therefore, imposing penalty against the appellants before me is pre-mature. In these circumstances, impugned orders are required to....