2018 (5) TMI 1451

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....sh, Superintendent(AR)- For the Respondent Order Per : S.S Garg The present appeal is directed against the impugned order dt. 09/01/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) dismissed the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant are manufacturers of readymade garments falling under chapter 62 of CETA, 1985....

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.... were again brought under levy during the Budget 2016-17 and were covered by Notification No. 1/2011-CE with 2% duty without CENVAT credit benefit. The appellant again registered as per law and opted for Notification No. 1/2011-Ce. In terms of Rule 12 of Central Excise Rules, assessee availing Notification No. 1/2011-CE was required to file quarterly returns in Form ER-8. Further in pursuance of r....

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....on, he relied upon the following decisions:-  i. CCE, Meerut-l Vs. Apco Pharma Ltd. [2015(319) ELT 641 (Uttrakhand)] ii. CCE Vs. Birla Textile Mills [2015(325) ELT 651 (Del.)]   iii. CCE, Hyderabad Vs. Apex Drugs & Intermediates Ltd. [2014(314) ELT 729 (Tri. Bang.)] iv. CCE, Jalandhar vs. Kochar Sung-up Acrylic Ltd. [2010(259) ELT 713 (Tri. Del.)] 5. On the other hand....