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2017 (8) TMI 704

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.... For The Appellant : Shri Ganesh K Iyer, Advocate For The respondent : Shri A B Kulgod, Assistant Commissioner (AR) Per: M V Ravindran: This appeal is directed against Order-in-Appeal No: PIII/RS/28/2012 dated 31/01/2012 passed by the Commissioner of Central Excise (Appeals  III), Pune. 2. Heard both the sides and perused the records. 3. On perusal of the records, we find that ....

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