2019 (4) TMI 1148

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..... pellant Shri Bidhan Chandra, Addl. Commissioner (AR) for Respondent ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against Order-in-Original No. 29/CEX/2014/C dated 23.6.2014 passed by the Commissioner of Central Excise, Nagpur. 3. Briefly stated the facts of the case are that on the basis of intelligence, a case has been booked against the appellant alleging evas .....

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..... e and other issues, appeal was preferred by M/s Kamdhenu Ispat Ltd., against confirmation of demand and penalty before Delhi Bench of this Tribunal. Vide Final Order No. 51337-51338/2018 dated 02.04.2018, this Tribunal remanded the case to the adjudicating authority for de novo consideration of all issues including supply of documents and allowing cross-examination of the witnesses. He submits tha .....

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..... parte, however, he has no objection in remanding the matter in line with the judgment of Delhi Bench of this Tribunal. 6. We find that a common investigation has been initiated by the DGCEI, Delhi against M/s Kamdhenu Ispat Ltd. and other assesses including the present appellant. Show-cause notices were issued to the parties concerned situated in the respective Commissionerate. In the present cas .....

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