2023 (1) TMI 1136

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....for the Respondent ORDER The brief facts of the case are that the appellant M/s Shreejee Packaging are engaged in the manufacture of PP Rolls/ Tubes falling under Central Excise Tariff Act. On the basis of intelligence and as per directions and instructions imparted by the Additional Commissioner (Preventive), Central Excise, Customs and Service Tax-Daman, teams of Central Excise officers (P....

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....whereby the demand was confirmed, interest was demanded and penalty was imposed. Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) who has upheld the order-in-original and rejected the appeal filed by the appellant, therefore, the present appeal filed by the appellant. 2. Shri S.J. Vyas, learned counsel appearing on behalf of the appellant su....

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....n all other cases it could not be established by any evidence that goods were supplied by the appellant, therefore, the demand in respect of those clearances cannot be fastened on the appellant. 3. Shri R.K. Agarwal, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submissio....