2018 (3) TMI 1049

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....ommissioner (AR), for Appellant Shri D.R. Gadekar, Advocate, for Respondent Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner in de novo proceedings, Revenue has filed the present appeal. 2. From the cause title of the appeal, we note that the respondents have been shown as M/s Regent Steels Pvt. Ltd., whereas the appeal stands filed against other noticee i.....

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....puts. As such, even if, we admit the oral prayer made by the learned AR to substitute the name of M/s Regent Steels Pvt. Ltd., we find that the Revenue has no case even against M/s Parvati Steel inasmuch as the adjudicating authority has considered the entire facts on record and has clearly held that the Revenue's investigation against M/s Parvati Steel have not led to the inevitable conclusion of....

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....n received and utilized by M/s Parvati Steel, how the final products stand manufactured by them.   5. The identical issue has been considered by the Hon'ble High Court of Allahabad in the case of Commissioner of Central Excise & Service Tax Vs. Juhi Alloys Ltd. reported in 2014 (302) ELT 487 (All). It stands observed by the Hon'ble High Court that in the absence of any alterna....