2017 (8) TMI 1310

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....R) ORDER (Dr.) Satish Chandra (President) 1. The present appeal has been filed against the Order-in-Appeal No.30/BOL/2011 dated 24.03.2011. 2. The period of dispute is April, 2004 to December, 2004. 3. The brief facts of the case are that during the period under consideration the appellant was engaged in manufacturing activity of MS ingots falling under sub heading 7206.90 of the Central Exci....

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....efore issuance of show cause notice, so, no question of penalty arises. 6. Shri S.Guha, AC(AR) for the department justified the impugned order. 7. After hearing both sides and on perusal of record, it appears that Shri Sunil Kumar Gupta, proprietor of M/s. M.K.Steel in his statement dated 02.01.2006 accepted that he has surrendered his registration certificates in the year 2002-03 and he had iss....