2020 (1) TMI 670

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....ari, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR The present appeal is arising out of Order-in-Appeal No.GZB/EXCUS/000/APPL-MRT/458/2018-19 dated 16/01/2019 passed by Commissioner (Appeals) Central Goods & Service Tax, Ghaziabad. 2. Brief facts of the case are that appellants were engaged in the manufacture of TMT Bars, SS Rounds etc. from July, 2015 to March, 20....

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.... lakhs and therefore, no further action from the end of Revenue was warranted. Subsequently, on 17.07.2017 Assistant Commissioner issued a show cause notice to the appellant calling upon the appellant to show cause as to why penalty @ 1% of the defaulted amount of Central Excise duty should not be imposed on them as provided under Rule 8 (3A) of Central Excise Rules, 2002. The Original Adjudicatin....

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....ed to initiate the proceedings for imposition of penalties. 4. Learned Authorised Representative has submitted that said letter is not Order-in-Original and therefore it was not subjected to process of review and therefore, such course of action was not taken. He has also submitted that this Tribunal in the case of M/s Parekh Bright Bars Pvt. Ltd. Vs Commissioner of Central Excise, Belapur repor....