2017 (1) TMI 29

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....DER The present appeal is directed against the Order-in-Appeal No. 55/2011-CE dated 10.3.2011, passed by the Commissioner of Central Excise (Appeals-I), Bangalore, vide which he upheld the Order-in-Original and rejected the appeal of the appellant.   2.  The brief facts of the present case are that the appellant is engaged in the manufacture of Copper Wires and Cables Cords fallin....

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....is order dated 22/10/2010 confirmed the demand along with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who vide his order dated 21.11.2011 upheld the Order-in-Original.   Aggrieved by the said order, the appellant has filed the present appeal before this Tribunal.  3.  Heard both the parties and perused the rec....

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....ough various stages of operation which are technically planned, so that the final product emerges with the perfection required.  He further submitted that the Commissioner (Appeals) has wrongly relied upon the Larger Bench decision in the case of Vandana Global Ltd. Vs. C.C.E., Raipur [2010-TIOL-624-CESTAT-DEL-LB] by holding that such items are used for laying foundation and for building supp....