2020 (3) TMI 452

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.... Ms. Priyanka Goel, Advocate - for the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : After hearing both the sides, I find that the proceedings were initiated against the appellant who are engaged in the manufacture of various iron and steel products, to the extent of around Rs. 31 lakhs. The same was confirmed by the lower authorities along with confirmat....

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....Sirvastava are set aside." 2. As a consequence, the appellant approached Revenue for refund of the amounts, in respect of which their appeal was allowed. The original adjudicating authority allowed refund claim but confirmed the demands along with interest, as held by the Tribunal. 3. The grievance of the appellant is that the lower authorities, while confirming the demands as held by the Tr....