2018 (1) TMI 248

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.... Advocate - for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR) - for Respondent ORDER The present appeal is directed against Order-in-Original No. 05/Commissioner/2009 dated 30/11/2009 passed by Commissioner of Central Excise, Kanpur. 2.   The brief facts of the case are that the appellants were engaged in the manufacture of petroleum products, namely 'Organic C....

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....proviso to Sub-section (1) of Section 11A of Central Excise Act, 1944 for the period from April, 2006 to August, 2007. Further, there were proposals for penalty on the appellants. Further, Shri Mahesh Shukla, Authorized Signatory was also proposed with penalty under Rule 26 of Central Excise Rules, 2002. On contest the show cause notice was adjudicated through Order-in-Original dated 30.11.2009 wh....

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....ned A.R., who has agreed with the contention of the learned Counsel for appellant that the issue has been decided in Appeal No.E/1574/2010-EX[DB]. 5.  Having considered the submissions from both sides, we find that this Tribunal has decided this issue in Appeal No.E/1574/2010-EX[DB] through Final Order No.70552/2017 dated 05.06.2017 wherein this Tribunal has held that the Residual Crude Oi....