2018 (7) TMI 1196
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....Advocate) & Shri Ranvir Singh Yadav (Advocate) for Appellant(s) Shri Mohd Altaf (Asstt Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar The above stated two appeals are arising out of common impugned Order-in-Original No. 23-24/Commissioner/Noida/2013-14 dated 25.11.2013 passed by Commissioner of Central Excise & Customs, Noida, and, therefore, they are taken together for decision....
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.... issued for a period from May, 2007 to August, 2011 and the demand of Central Excise Duty through said show cause notice on captively consumed cream was to the tune of R.s.74,22,087/-. The appellant contested the said show cause notice through their reply dated 11.07.2012 and additional submissions submitted on 22.10.2013. The appellant submitted that appellant was not manufacturing any goods whic....
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....mmissioner has adjudicated the issue through impugned Order-in-Original and confirmed the demand and imposed equal penalty. He further imposed personal penalty of Rs. 5 lakhs on Shri. Shekhar Agarwal, Director. Aggrieved by the said order the manufacturer and their Director preferred present appeals. 3. The learned counsel for appellant has submitted that the issue is no more res-integra in view ....
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....e above stated case of Bhagwati Foods relied on the decision by Co-ordinate Bench in the case of Rishi Bakers Pvt. Ltd., Kanpur, decided through Final Order No. 50759-50764/2015 dated 03.03.2015 reported at 2015 (378) ELT 634 (Tribunal Delhi) and held inter-alia that there was no evidence to prove that sugar syrup in question in form in which it comes into existence in the appellants factory was m....