2018 (7) TMI 240

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....ry: This is an appeal filed by the Appellant against Order-in-Original No.99/Bol/2012 dated 18.04.2012 passed by Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated the facts of the case are that the appellant is a manufacturer of excisable goods classifiable under chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. The appellant had undertaken expansion activity ....

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....the Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal before the Tribunal. 3. The ld. Counsel for the appellant vehemently contested the grounds of appeal. He also submitted the Chartered Engineer's certificate dated 02.03.2009. The appellant has also relied upon the decision of the Hon'ble Madras High Court in the case of India Cement Ltd. reported as 2015 (321) ELT....

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.... reported as 2010 (153) ELT 440. 7. I find that the decision of this Tribunal in the case of M/s Singhal Enterprises Pvt. Ltd. Vs. Commr. of Customs & Central Excise, Raipur: 2016 (341) ELT 372 (Tri.-Delhi), is squarely applicable to the instant case. Further, I find that the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. (supra) relied upon by the adjudication au....