2018 (8) TMI 454

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....ha, Asstt. Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary: This is an appeal filed by the Appellant against the Order-in- Appeal No. 25/DNB/2017 dated 21.02.2017 passed by Commr. of Central Excise (Appeals) & S.Tax, Ranchi. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of HTS wire classifiable under chapter 73 of Central Exci....

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....s. 1,59,800/- under the provisions of Section 11A of the Central Excise Act, 1944 along with interest and imposed penalty of equal amount of duty and imposed a further penalty of Rs. 5,000/- under Rule 27 of the Rules. On appeal, the Commissioner (Appeals) upheld the adjudication order. Hence the present appeal. 2. Heard both sides and perused the appeal records. 3. I find that the Hon'ble B....