2019 (1) TMI 1224

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....pellant : Mr. Girish K, CA For the Respondent : Mr. Madhup Sharan, Assistant Commissioner (AR) ORDER PER: S.S GARG These four appeals have been directed against the common impugned order dated 08.08.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has dismissed all the four appeals. Since the issue involved in all the appeals is identical, therefore all the ....

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.... for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts, evidence and the law. He further submitted that the Demand Order dated 21.03.2016 passed by the Superintendent of Central Excise is without the authority of law inasmuch as said officer had exceeded the powers conferred under law and thereby contravene....

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.... only observed that ignorance of law is no excuse. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record, I find that on certain occasion there was a delay in filing the return by the appellant as the appellant was unaware of the requirement of ER-1 returns under the mi....