2017 (3) TMI 932

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ical) Shri Hrishikesh & Shri Anurag Mishra, Advocates for the appellants. Shri Rajiv Ranjan, (Joint Commr.) (A.R.) for the Department. Per Mr. Anil G. Shakkarwar The present two appeals are arising out of common impugned OIA No. 04/Commr./Ghaziabad/2009 dated 14.05.2009 passed by Commissioner of Central Excise, Ghaziabad. 2. The brief facts of the case are that the appellants were e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d and recovered from them and penalty should not be impose under Rule 25 of Central Excise Rules and penalty should not be imposed on them under Section 11 AC of Central Excise Act, 1944 and why appellants should not pay interest on short paid Central Excise Duty. The said show cause notice also had a proposal for imposition of personal penalty on Shri Pawan Agarwal. The said show cause notice was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....counsel for appellants. The learned counsel has submitted that the issue is already settled in respect of M/s. Superior Fabric by this very Bench through Final Order No, 71046-71047/2016 dated 25.10.2016. They have submitted that they no more contest the classification and accept the classification decided through the said Final Order dated 25.10.2016. He argued that since the dispute was regardin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able under Sub Heading No. 4202 of the said Schedule. We also note that the entire duty demanded through the said show cause notice has been deposited before the adjudication. We further hold that Belt Waist which is also subject matter of the same show cause notice is classifiable under Sub Heading No. 63.07 of the same Schedule as held by us through said Final Order dated 25.10.2016. We further ....