2023 (6) TMI 694

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....ajnik , Advocate for the Appellant Shri G. Kirupanandan , Assistant Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant is working as DGM Finance with M/s. Electrotherm (India) Ltd. A case was made out under a common show cause notice dated 31.05.2010 against M/s. Electrotherm (India) Ltd wherein, Shri Rajesh Mangal, the present a....

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....regard the present appellant, he has no role in the non-payment of duty by the company as the work related to removal of goods was being handled by one Shri S.G. Pathak. Even, the present appellant has not given any statement in his personal capacity. He has given a statement only for and on behalf of the Director of the company. In this fact, the appellant being not involved in case of evasion of....

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....1) ELT 785 (Tri. Mumbai) Amrit Foods Vs. Commissioner of Central Excise, U.P. 2005 (190) ELT 433 (S.C) Oswal Knit India Ltd. Vs. Commissioner of C.Ex. Ludhiana - 2006 (204) ELT 510 (Tri. - Del.) 03. Shri G. Kirupanandan, learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. He further submits that the appellant bei....

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....ajeev Reniwal Vs. CCE, Ahmedabad -III A/10972/2018 dtd 15.03.2018 Paragon Steel Ltd Vs. CCE, Calicut 2018 (15) GSTL 298 (Tri-Bang) Goyal Ispat Ltd Vs. CCE, Puducherry ,2017 (6) GSTL 210 (Tri-Chennai) Sanjay Vimalbhai Deora Vs. CESTAT 2014 (306) ELT 533 (Guj.) Sanjay Vimalbhai Deora Vs. CESTAT 2014 (309) ELT A131 (Guj.) 04. I have carefully considered the subm....