2017 (9) TMI 496

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....Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.68/CE/APPL/ALLD dated 07/06/2011 passed by Commissioner of Central Excise (Appeals), Allahabad. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Aluminium & Products thereof. The appellants were issued with a Show Cause Notice dated 25/09/2009 which have following wordings t....

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....entral Excise Act, 1944 and demanded duty amounting to Rs. 48,07,703/- under Sub-section (1) of Section 11A of Central Excise Act, 1944. There were proposals for imposition of penalty. The said Show Cause Notice was confirmed through Order-in-Original No. MP (Dem-76/2009) 27 of 2010 dated 18/02/2010. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). The ld. Comm....

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....s already paid. 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Appeal No.68/CE/APPL/ALLD dated 07/06/2011. 5. Having considered the rival contentions and on perusal of the facts on record, I find that it is an admitted fact that the goods on which Central Excise duty amounting to Rs. 48,07,703/- was demanded were the goods on which appropriate Central Excise duty was....