2017 (9) TMI 767

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....a Kumar Tripatthi, Asstt. Commr. (AR), for Respondent ORDER The present appeal is directed against Order-in-Appeal No. 130-CE/LKO/06 dated 16/10/2006 passed by Commissioner of Central Excise, Service Tax & Customs (Appeals), Lucknow. On call the appellant was absent. 2.  The brief facts of the case are that appellant cleared 856.2 MTs from free sale sugar quota and paid Central Excise duty....

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....re the Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal dated 16.10.2006, wherein the learned Commissioner (Appeals) has noted that duty was paid before the issuance of show cause notice and relying on the ruling of this Tribunal in the case of Rashtriya Ispat Nigam Ltd. Vs Commissioner of Central Excise, Visakhapatnam reported at 2003 ....