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2018 (10) TMI 1531

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.... Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Justice Dilip Gupta This appeal arises out of an order dated 23 August, 2011 passed by the Commissioner (Appeals) Central Excise, Allahabad, by which the Order-in-Original dated 15 December, 2008 passed by Assistant Commissioner Central Excise has been upheld and the appeal has been dismissed. 2. The re....

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....ision-I, Allahabad passed an order on 26 February, 2007 confirming the duty and also imposed penalty. The appellant filed an appeal before the Commissioner (Appeals) contending that they had not been provided with the „working paper‟ enclosed with the show cause notice and that the principles of natural justice had been violated. 3. The Commissioner (Appeals) by order dated 24 Septemb....

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....nd, the Assistant Commissioner, Central Excise, Division-I, Allahabad confirmed the demand of Excise duty and imposition of penalty by order dated 15 December, 2008. It is against this order dated 15 December, 2008 that the appellant filed an appeal before the Commissioner (Appeals) Central Excise, Allahabad who by order dated 23 August, 2011 dismissed the appeal. The present appeal has been filed....

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....nor did it substantiate its claim by providing any chart. The Commissioner (Appeals) has also not recorded any finding that Annexure-A was supplied to the appellant. 7. The order passed by the Commissioner (Appeals) on 24 September, 2007 requiring the department to supply the working sheet was therefore, not complied with. The impugned orders dated 23 August 2011 and 15 December 2008, therefore, ....