2018 (8) TMI 606

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....RDER Per: S K Mohanty These appeals are directed against the impugned order dated 06.11.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune. 2. Brief facts of the case are that M/s Specific Alloys Pvt. Ltd., the appellant herein, is engaged in manufacture of aluminium alloys/ingots, falling under Chapter 76 of the first schedule to the Central Excise Tariff Act, 1985. The appellant....

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....ry along with interest. Besides, the said order also imposed penalties on various persons, including the appellants herein. On appeal, the Learned Commissioner (Appeals) has upheld the adjudged demand. The appellants have filed appeals before the Tribunal against the said order passed by the Commissioner (Appeals), which were disposed of by the Tribunal vide order dated 16.04.2015 and 12.05.2015, ....

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....ngs recorded in the impugned order. 5. Heard both sides and perused the records. 6. On perusal of the appeal records, I find that the appellant had taken the stand in support of receipt of the disputed goods in its factory premises. The detailed submissions were made at paragraph 11 in the grounds of appeal annexed to the appeal memorandum filed before the Learned Commissioner (Appeals). However....