2018 (11) TMI 563

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....ep Singh and Ms. Yogita Chandra, Advocates, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed by the Department against the Order-in-Appeal No. JK-Excus-000-APP-871-14-15, dated 9-1-2015 passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The brief facts of the case are that, the assessee-Respondents were engaged in ....

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.... to increase the production by providing area based exemption. During the course of arguments, some discrepancies were shown in the balance-sheet. The Learned DR submits that the value of the fixed assets was Rs. 4.67 crores in 2011-12 which has gone down to Rs. 2.98 crores in the year 2012-13. At this, the Learned Counsel explained that in their reply to the Commissioner (Appeals), they had clari....