2017 (2) TMI 151

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....ishra, Advocates for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER The present appeal is filed against Order-in-Appeal No. 92-CE/APPL/KNP/2009 dated 23/04/2009 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2.  The brief facts of the case are that the appellant was engaged in the manufacture of Leather Uppers, Leather Hand Bags ....

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....emanding Central Excise duty of Rs. 1,19,614/-. The original authority adjudicated the said show cause notice through the order-in-Original No.52/Dem/ACK-III/08 dated 28.11.2008. He confirmed the demand of Rs. 1,90,614/- and imposed penalty of equal amount under Rule 25 of Central Excise Rules, 2002. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals), who dismiss....

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....ation No.08/2003-CE as amended by Notification No.30/2003-CE. The Hon'ble Allahabad High Court through its order dated 23.11.2007 dismissed the said petition of the appellant challenging the validity of notification. The Ld. Counsel further contended that he has deposited the duty before the issuance of show cause notice and that therefore, there was no case for imposition of penalty. 4.  ....