2018 (3) TMI 97

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.... the Appellant Sh. H. R. Sharma, AR - for the Respondent ORDER Per: V. Padmanabhan The present appeal has been filed against the Order-in-Appeal No.49(AKJ)CE/JPR-I/2012 dated 02.04.2012 passed by the Commissioner (Appals), Central Excise, Jaipur. 2. The appellant is engaged in the manufacture of asbestos pipes which are being supplied to Public Health Engineering Department of State....

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....ading charges. Taking the view that the appellant has short paid duty, show cause notice was issued which resulted in both the authorities below confirming the duty demand alongwith interest and penalty. Being aggrieved, the present appeal has been filed by the appellant. 3. With this background, we heard Shri Kumar Vikram, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the Rev....

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.... is required to be paid. The goods have been supplied to the PHED of the State Government of Rajasthan as per the contract entered into by the appellant with the Government department. The contract specified that the appellant supply asbestos pipes alongwith jointing material. After perusal of record, we note that the joining material has been purchased by the appellant from outside and supplied a....