2025 (7) TMI 66

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....l Commissioner upheld the Order-in-Original passed by the Assistant Commissioner Central Goods and Service Tax Division Bhavnagar dated 22nd December, 2017 and rejected the appeals. 1.1 The facts of the case in brief are that show cause notice F. No. V/15-45/Dem/HQ/2015-16 dated 5th June, 2015 was issued to the appellant No. 1 Bhagyalaxmi Steel Industries and appellant No. 2 Shri Rajendra Pyarelal Agrawal for clearance of M.S. Round/TMT bars clandestinely to various customers. Following allegations were levelled against the appellants:- (a) Appellant No. 1 Bhagyalaxmi Steel Industries had clandestinely manufactured and cleared their finished excisable goods, namely, M.S. Round/TMT Bars attracting Central Excise duty of Rs. 20,36....

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....20,36,913/- by the lower Adjudicating Authority is correct, legal and proper. Thus, he upheld the impugned order regarding the demand of Central Excise duty to the tune of Rs. 20,36,913/- along with interest. The learned Principal Commissioner also came to the conclusion that imposition of penalty upon appellant No. 2 under Rule 26 (1) of the rules is correct legal and proper. Thus, he rejected the appeals. 3. Feeling aggrieved from the impugned Order-in-Appeal passed by the learned Principal Commissioner dated 14th February, 2019 the present appeals have been preferred before this Tribunal. 4. The learned counsel for the appellant argued that the main appellant M/s. Bhagyalaxmi Steel Industries, on whom duty demand was confirmed, has....

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....al before CESTAT Ahmedabad against any order in respect of the tax imposed and whereas the said appeal is deemed to be withdrawn in accordance with the provisions of sub-Section 6 of Section 127 of the Finance (2) Act, 2019. In these circumstances, I am of the view that Excise Appeal No. 12246 of 2019 Bhagyalaxmi Steel Industries vs. CCE & ST Bhavnagar is deemed to have been allowed by the CESTAT and the demand of Central Excise duty and penalty from appellant Bhagyalaxmi Steel Industries is hereby set aside. 5. As far as, appeal No. E/12245/2019 Shri Rajendra P. Agrawal vs. CCE & ST Bhavnagar is concerned, the learned counsel for the appellant submitted order passed in Excise Appeal No. 10656 of 2016 dated 5th February, 2025 in which th....