2018 (9) TMI 1360

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....WADHWA 1. The appellant is engaged in the manufacture of MS ingots and CTD bars + billets. 2. On the basis of the specific information, the Revenue undertook investigations to find out the clandestine activities of assessee and accordingly approached there transporters as also traders. On the basis of investigations, it was found that the three parallel invoices, which were recovered from th....

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....ion of demand of duty to the tune of Rs. 16,55,92/- as also for imposition of penalty. The said show Cause Notice culminated into an order passed by the Original Adjudicating Authority, confirming the demand along with the interest and imposition of penalty of identical amount. 5. The said order was challenged by the appellant before the Commissioner (Appeals), who observed as under; "....

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....the demand to the extent of Rs. 12,77,429/- and Education Cess to the extent of Rs. 25,549/- and remanded the matter for the balance amount. The said order of Commissioner (Appeals) was challenged by the Revenue before Tribunal on the short ground that the Commissioner (Appeals) has no power to remand the matter. Tribunal, in turn remanded the matter to Commissioner (Appeals) for re-deciding the i....

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....t of duty. It is also seen that in the first order the appellate authority had confirmed the demand and had remanded the matter to original Adjudicating Authority only for dealing with the balance amount. The said order of Commissioner (Appeals) being Order-in-Appeal No. 74/RPR-1/2008 dated 14/07/2008 was never put to challenge by the appellant thus leading to the inevitable fact that appellant ac....