2016 (12) TMI 1181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent ORDER This Appeal has been filed by the Revenue against Order-in-Appeal No.203/KOL-IV/2015 dated 29.07.2015 passed by the Commissioner of Central Excise(Appeals-II), Kolkata as first appellate authority. Under this Order-in-Appeal dated 29.07.2015 first appellate authority has dismissed the appeal filed by the Revenue. 2.  Shri S.S.Chattopadhyay, Supdt.(AR) appearin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appeal dated 29.07.2015 has elaborately discussed in para 9 that the fact of respondent having more units all over India was not the subject matter of the show cause notice dated 31.03.2013. It is also the case of the respondent that before taking centralized registration in 2013, respondent was having only one registered manufacturing unit at Dankuni, Hooghly. 4.  Heard both sides and per....