2018 (10) TMI 963

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..... st the appellants, who are only purchasers of the goods for confirmation of Cenvat demand and also for imposition of penalty. The matter is remanded back to the concerned original authority for passing reasoned and speaking order, subsequent to the adjudication of the proceedings pending against M/s. Jawala Steel Corporation - appeal allowed by way of remand. - Appeal No. E/60326/2018 - A/6316 .....

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..... d issued fake invoices, entitling its buyer to avail fraudulent Cenvat credit. Show cause notices issued to M/s. Jawala Steel Corporation are pending for adjudication. Based on the investigation conducted in the premises of M/s. Jawala Steel Corporation, proceedings have been initiated by the Central Excise Department against the appellant herein for confirmation of duty demand on Cenvat credit/im .....

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..... . 5. In view of the above, the impugned order in this appeal is set aside and the matter is remanded back to the concerned original authority for passing reasoned and speaking order, subsequent to the adjudication of the proceedings pending against M/s. Jawala Steel Corporation. 6. The appeal is allowed by way of remand. (dictated and pronounced in the court) - - TaxTMI - TMITax - Ce .....

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