2021 (8) TMI 1152

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....tative for the Respondent ORDER PER : S.K. MOHANTY Heard both sides and perused the records. 2. Brief facts of the case are that the appellant is engaged in manufacture of Parts of Brakes, falling under Chapter Sub-heading No. 87089900 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit in respect of the Central Excise Duty, CVD and Service Tax on the capital goo....

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.... penalty from the appellant. On appeal, the learned Commissioner (Appeals) vide the impugned order dated 13.11.2013 has upheld the adjudged demands confirmed in the original order. Feeling aggrieved with the said impugned order, the appellant has preferred this appeal before the Tribunal. 3. On perusal of the case records, I find that the impugned order dated 13.11.2013 was appealed against bef....