2018 (10) TMI 963

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....: ASHOK JINDAL The appellant is an appeal against the impugned order wherein a duty demand along with interest was confirmed and a penalty of equivalent was also imposed on them. 2. The brief facts of the case are that M/s. Jawala Steel Corporation is a manufacturer of steel pipes and are engaged in the trading of HR/CR Coils, procured from M/s. Steel Authority of India Ltd. The Central Excise ....

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....gs cannot be initiated against the appellants, who are only purchasers of the goods for confirmation of Cenvat demand and also for imposition of penalty. He also relies on the decisions of this Tribunal, wherein on identical set of facts, the impugned orders passed on earlier occasion were set aside and the matter remanded back to the original authority for fresh adjudication of the dispute, after....