2023 (9) TMI 916

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...., Advocate for the Appellant Shri Ashok Thanvi , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case is that the appellant has been imposed with penalty of Rs. 2,75,000/- under Rule 26 of the Central Excise Rules , 2002 on the charge that he has facilitated M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad for evasion of Central Excise duty by clandestine ....

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....d. Separate show cause notice F. No. DGCI/AZU/36-228/2012-13-2829 dated 03.10.2012 was issued and the same is pending for adjudication before the Assistant Commissioner Central Excise Division-IV, Ahmedabad-II. The appellant filed the present appeal challenging the imposition of penalty under the Rule 26 of Central Excise Rules, 2002. 2. Shri P.G. Mehta, Learned Counsel appearing on behalf of t....

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....r 2019 (368) ELT 1101 (Tri.-Del.) Contimental Cement Company Vs. Union of India 2014 (309) ELT 411 (All.) Commissioner of C.Ex. & S.T. Raipur Vs. P.D. Industries Pvt. Ltd. 2016 (340) ELT 249 (Tri.-Del.) Sakeen Alloys Pvt. Ltd. Vs. Commissioner of C.Ex., Ahmedabad 2013 (296) ELT 392 (Tri.-Ahmd.) Commissioner of C. Ex. & Cus., Surat-I Vs. Jai Bhawani Metal Industr....

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....ise Duty. 4.1 We find that whether the appellant have cleared the goods to M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad clandestinely or otherwise, It can be decided only after the adjudication of the show cause notice dated 03.10.2012 (Supra) issued to M/s. Laxcon Steels Ltd. and others. However, the said show cause notice is pending for adjudication. In these circumstances, we are of the view....