2017 (1) TMI 1071

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....e assessee. Shri Rajeev Ranjan, Joint. Commr. (A.R.) for the Department Per Mr. Anil G. Shakkarwar : The present appeals are filed by the appellant against the Order-in-Appeal No.GZB/EXCUS/000/APP/279-280/2014-15 dated 23.12.2014 through which findings of Original- Authority were upheld. 2. The brief facts of the case are that, a show cause notice dated 09.04.2012 was issued to M/s. Poysha Pa....

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....cause notice was adjudicated through impugned Order-in-Original No. 34/Addl. Commr./GZB/2013-14 dated 23.04.2014 wherein M/s. Panchwati Prayogshala was imposed with penalty of Rs. 5 lakhs and Shri Pankaj Goel was imposed with penalty of Rs. 2 lakhs under the said Rule 26. Aggrieved by the said Order-in-Original, the appellants preferred appeal before Commissioner (Appeals). The learned Commissione....