PRINCIPAL COMMISSIONER CGST & CENTRAL EXCISE Vs. ESSAR STEEL INDIA LTD (FORMERLY KNOWN AS ESSAR STEEL LTD )

JUDGEMENT

(1.) Heard learned counsel for the Revenue and learned counsel for the Respondent.

(2.) In our opinion, it is uncalled for appeal which has been filed on behalf of the Revenue against an order and decision passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short 'the Tribunal') on 02.02.2018.

(3.) The Commissioner (Appeals), Customs & Central Excise, Raipur {for short 'the Commissioner (Appeals)} passed an order dated 12.06.2017 which was in relation to the liability of the Respondent-Company to pay duty as well as penalty as per Rule 8(3A) of the Central Excise Rules, 2002 (for short 'the Rules, 2002').