2018 (4) TMI 1490

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.... DR present for the Respondent(s): Per: Anil G Shakkarwar The present appeal is arising out Order-in-Original No.JNK/CEX/OOO/037-043/2013 dated 09/10/2013 passed by the Commissioner of Central Excise, Jammu. 2. The brief facts of the case are that the appellants were in the activity of laminating and coating and cutting and slit: aluminium foil. The appellant is manufacturing two types of pro....

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....se duty paid through PLA needs to be recovered. Therefore, there was a demand of Central Excise duty of The issue on contest was adjudicated through impugned order-in-original. Ld. Original authority has confirmed the demand of Aggrieved by the said order, the appellant is before this Tribunal. 3. Heard the Ld. Counsel for the appellants. The Ld. Counsel for the appellants submitted that manufact....

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....ustrial undertaking begins manufacture during the period From April 1993 to March 2012 and the said provision was applicable for units in Jammu & Kashmir. In respect of the present appellant, the issue was examined by the Hon'ble High Court of Delhi in the case of CIT Vs. Shri Inderjeet Kochhar in ITA No.596 of 2009, wherein the Hon'ble High Court after examining the activity of the appell....