2016 (6) TMI 757

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....r D N Panda Learned counsel says that appellant is engaged in the manufacture of Caustic Soda Lye and Liquid Chlorine MS plates, MS angles, MS channels, CR Coil, HR Plates, MS Plates, H.R Coils, PF Beam, MS Rectal Bars, Angle/Channel, CHQ Coil, PMP Plates, Ador Super Bond, Super Bond, Plates, Super Bond-S, GI Sheets, H.R.Shell Coil, MS FIGT, MS Beam, MS Round, Steel Structure, Beam, Steel pars,....

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.... order of the authority below is correct and in accordance with law. 3. It may be stated that law is well codified in the statute as to the manner how the appellate Commissioner has to act. His duty is to determine the issue examining the material and relevant facts of the case, test the same with evidence on record to apply the law as well as state the reason of his decision and record his dec....

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....- Mundra Ports and Special Economic Zone Ltd. Vs Commissioner of Central Excise & Customs reported in 2015-TIOL-1288-HC-AHM-ST. - Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III reported in 2011 (270) E.L.T.465 (S.C.). - Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB) . - Jayaswal Neco Ltd. Vs Commissioner of Ce....