2019 (12) TMI 113

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....Rahim, Advocate, Mr. K.S. Ravi Shankar, Advocate For the Appellant Mr. P. Gopa Kumar, Jt. Commissioner (AR) For the Respondent ORDER PER : P. ANJANI KUMAR M/s. D & M Natural Fragrances had surrendered registration obtained for manufacture of excisable goods; on the basis of audit conducted on the unit, department opined that the company is bound to pay Central Excise duty applicable to the fin....

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..../2008. The appellants preferred an appeal before CESTAT, who vide Final Order 917-918/2008 dated 25/07/2008 set aside the impugned orders and remanded the issue to be decided again by following principals of natural justice. 2. In de novo order no. 41/2009 dated 31/07/2009, Commissioner appeals has confirmed a demand. The appellants contention was that, the company was a proprietorship firm and a....

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....d E/969/2009, against the OIA 41/2009 dated 31/07/2009. Tribunal in the above said decision considered the appeal E/968/2009 and the present appeal E/969/2009 remained to be decided. The same is listed today for hearing and decision. Ongoing through the CESTAT's order in Appeal No. E/968/2009, it is seen that the appeal was with respect to the duty on the goods lying in the factory and confiscated....