2019 (1) TMI 1224

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.... 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 appeals are being disposed of by this commo....

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....ame 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 contravened the provisions of Central Excise Act and the Rules. He further submitted that the adj....

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.... 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 mistaken belief that they were not required to file the same as they were not liable to pay t....