2016 (11) TMI 348

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.... Shri V.R. Reddy, Assistant Commissioner (AR), for the Department Shri S. R. Agrawal, Advocate, for the Respondent (s) ORDER Per Mr. Anil G. Shakkarwar : The brief facts of the case are that the respondent M/s Maa Vindhyavasini Pvt. Ltd. (Unit-II), Kanpur, was manufacturer of Pan Masala/ Gutkha/Chewing Tobacco and was registered with Central Excise Department. The respondent has filed ....

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....eferred an appeal before Commissioner (Appeals) Customs, Central Excise & Service Tax, Allahabad, challenging the said Order-in-Original dated 03-09-2013. The grounds of appeal before ld. Commissioner (Appeals) were that with reference to Rule 7 of said Rules the Respondent of the present appeal has wrongly paid Central Excise duty on two machines and that they were not new manufacturers nor have ....

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.... on the same grounds which were made before the ld. Commissioner (Appeals) and which have been decided and adjudicated by Commissioner (Appeals) and no new grounds were added in the appeal before this Tribunal. 3. The ld. D.R. has read out the grounds of appeal and contended that Order-in Original and Order-in-Appeal impugned merit to be set aside. 4. The ld. Counsel for the respondent has c....