2018 (7) TMI 1196

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....ber (Technical) Shri B.K. Singh (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, theref....

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.... 29.03.2012. The said show cause notice was 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 app....

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....eciating the said contention the learned Commissioner 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 t....

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....erusal of record we find that this Tribunal in the 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 com....