2008 (10) TMI 365

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....sp;     None, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order]. -  This appeal is directed against the order in appeal of the Commissioner (Appeals) upholding the original order of the Assistant Commissioner directing recovery of a sum of Rs. 22,221/- under Section 11A of the Central Excise Act with interest in terms of Section 11AB of the ....

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....t the issue involved in this appeal is covered by the recent decision of the Tribunal in M/s. BDH Industries Ltd. v. C.C.E. (Appeals), Mumbai-I [Appeal No. E/1218/06] reported in 2008 -TIOL - CESTAT - Mum - LB = 2008 (229) E.L.T. 364 (T-LB). After going through the judgment, I am satisfied that the submission of the Jt. CDR is well founded and the appeal has to be dismissed. The Larger Bench has h....