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2023 (1) TMI 1042
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....CIAL) Shri Jitin Singhal, Advocate for the appellant. Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The brief facts are that during the course of investigation/verification of the stock, the appellant deposited an amount of Rs.6,18,198/- on 4.7.2012. Thereafter, show cause notice was issued and vide order-in-original dated 29.03.2016, the deman....
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....re the Commissioner (Appeals). 4. Vide the impugned order, the Commissioner (Appeals) was pleased to uphold the impugned order. 5. Being aggrieved, the appellant is before this Tribunal. 6. Ld. Counsel for the appellant urges that in view of repeal of the Central Excise Act, Section 174 of the CGST Act read with the Saving Clause therein, and read with Section 143 of the CGST Act, it has ....