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TMI Blog2014 (12) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 (12) TMI 1293 - CESTAT, NEW DELHI - TMI - Penalty u/r 26 of the CER, 2002 - clandestine removal of goods - duty paying invoices - Held that: - As the proceedings against M/s. Jawala Steel Corpn. against whom the allegations of clandestine removal of goods is there and same has not been adjudicated by the adjudicating authority therefore, imposing penalty against the appellants before me is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of at this stage. Therefore, all the appeals as well as stay petitions are taken up together for disposal with the consent of both the sides. The facts of the case are that DGCI conducted investigations in the case of M/s. Jawala Steel Corporation, who is engaged in the manufacturing steel tubes and was procuring raw material i.e. HR Coils from M/s. SAIL. M/s. Jawala Steel Corpn. was also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es listed before me , penalties have been imposed under Rule 26 of the Central Excise Rules, 2002 against all the applicants. The applicants are before me and seeking stay of the demand and penalty as also sought disposal of the appeals. 3. Heard the parties. During the course of arguments, it is brought in my notice that show cause notice issued by DGCI to M/s. Jawala Steel Corpn. is still pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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