2017 (3) TMI 1136

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.... K Shukla, Authorised Representative Per : Dr D.M. Misra, This is an appeal filed against OIA-DMN-EXCUS-000-APP-178-13-14 dt 16/09/2013 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -DAMAN. 2. The appellants are engaged in the manufacture of plain and printed Tin Containers, Aluminium collapsible Tubes etc. falling under CH 73 & 76 of CETA 1985. The Short point....

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....eir factory in December 2010 and at that time they could not produce the revised ground plan seeking amendment to the Registration Certificate. However, later a panchnama drawn in their factory premises in March 2011, recording that all the capital goods were available both on the ground as well as on the first floor. It is their contention that merely because they could not place the relevant doc....