2022 (6) TMI 39

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....Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Vide impugned order-in-original, the Asstt. Commissioner has confirmed the demand of Rs.2,97,238/- along with interest. Further, penalty was also imposed of Rs.29,724/- under Section 11 AC (1)(a) of the Central Excise Act. 2. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide order-in-ap....

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....04.2019 passed in the appellant's own case being Excise Appeal No.E/53820 of 2018 (DB). The Tribunal, under the similar facts and circumstances, following the ruling of the Hon'ble High Court of Allahabad in the case of R.A. Castings Pvt. Ltd. - 2011 (269) ELT 337 (Allah.) and also the precedent order of this Tribunal in H.R. Steels Pvt. Ltd. being Final Order No.53466 of 2018 dated 18.12.2018, wa....