2018 (3) TMI 910

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....dt (AR), for Appellant Shri G.K. Sarkar, Advocate, for Respondent Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No. 597-CE/MRT-II/2011 dated 23/12/2011 passed by Commissioner of Central Excise (Appeals), Meerut-II. 2. Brief facts of the case are that respondents were issued with a demand cum show cause notice dated 22.03.2011 objecting to avail....

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....d 24.08.2011. The Original authority did not appreciate the contention stating that the photo statecopy acknowledgement issued by Postal authorities was not admissible as evidence. He, therefore, confirmed the demand and imposed equal amount of penalty. Aggrieved by the said order, respondent preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) decided the appeal thro....