2017 (1) TMI 29

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....nbsp; A.R. - For  Respondent ORDER 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 manufact....

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....ereafter, the Assistant Commissioner vide his 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.&nbs....

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....ls being processed are required to be taken through 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 u....