2018 (3) TMI 1238

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....AR for the Appellants Shri R R Yadav, Advocate for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in-Original No. 38/2015 dated 18.11.2015. 2. Brief facts of the case are that during the period November, 2011 to June, 2013, the respondent was engaged in the manufacture of filter khaini of various brands. The filter khain....

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....nt has surrendered Central Excise registration on 10.6.2013. 3. Department is of the view that the appellants should pay the duty on compounded levy scheme but the Commissioner has accepted the duty as per the ER-1 under section 4 A of the Central Excise Act, 1944. Being aggrieved, the department has filed the present appeal. 4. With this background, we have heard Shri M R Sharma and Shri R ....