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TMI Blog2023 (9) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage shall be premature as the entire case is based on clandestine removal of raw material of M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad by M/s Laxcon Steel Ltd. The matter involved penalty against the present appellant should be re-adjudicated only on the basis of the outcome of the show cause notice F. No. DGCI/AZU/36-228/2012-13-2829 dated 03.10.2012. Accordingly, the penalty against the appellant is set aside for time being and matter remanded to the Adjudicating Authority to decide this matter after the outcome of the show cause notice dated 03.10.2012 issued to M/s. Laxcon Steels Ltd. The appeal is allowed by way of remand to the Adjudicating Authority. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the appellant submits that the penalty was imposed on the appellant only on the ground that his company s name M/s. Laxcon Steels Ltd. was appearing in the dairy recovered during the investigation against M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad. It is his submission that only on this basis the penalty cannot be imposed. 2.1 He submits that the case of clandestine removal has been made against M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad. Therefore, the appellant being a director of M/s. Laxcon Steels Ltd. has no involvement in the evasion of duty by M/s Paras Bhavani St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that deciding this appeal at this stage shall be premature as the entire case is based on clandestine removal of raw material of M/s Paras Bhavani Steel Pvt. Ltd., Ahmedabad by M/s Laxcon Steel Ltd. Therefore, we are of the view that the matter involved penalty against the present appellant should be re-adjudicated only on the basis of the outcome of the show cause notice F. No. DGCI/AZU/36-228/2012-13-2829 dated 03.10.2012. Accordingly, we set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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