2018 (3) TMI 1049

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....ri 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.e. M/s Parvati Steel Rolling Mills Ltd. 3.....

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....r 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 non-receipt of the inputs by M/s Parvati Steel....