2017 (11) TMI 1732

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....for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Choudhary The above stated appeals are arising out of five impugned Orders-in-Appeal detailed in chart below and having a common issue. Therefore, they are taken up together for disposal. S. No. Appeal No. Party Name Order-in-Appeal Order-in-Original SCN dated Period Amount 1. E/1428/2011 Balaj....

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....ct 09 - Dec 09 D - 2,27,936/- P - 2,27,936/- 8. E/1431/2011 Do 52/CE/ALLD/2011 Dated 31.03.2011 07(MP)2010 Dated 24.01.2010 25.05.2009 Jun 08 - July 08 D - 4,01,890/- P - 4,01,890/- 2. The brief facts of the case are that, the appellants are manufacturer of biscuits and persons associated with the same. During the manufacture of biscuit, sugar syrup gets prepared to be used in making....

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....ly consumed in the manufacture of biscuits. The said show cause notices were adjudicated through various Order-in-Originals where the demands were confirmed. Aggrieved by the said Order-in-Originals, the appellants preferred appeals before Learned Commissioners (Appeals). Learned Commissioners (Appeals) through above stated five Order-in-Appeals decided the said appeals. Learned Commissioners (App....

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....vered by Final Order of this Tribunal in above stated case. 5. Having considered the submissions made from both sides and on perusal of record, we find that this Tribunal in the said case of M/s Bhagwati Food Pvt. Ltd. and others (supra) relied on the decision of the Coordinate Bench in the case of Rishi Bakers Pvt. Ltd., Kanpur decided through Final Order Nos. 50759-50764/2015 dated 03.03.2015 r....