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2023 (7) TMI 536

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....r the Respondent : Shri S. Mukhopadhyay, Authorized Representative PER ASHOK JINDAL : By this appeal, the appellant has challenged the demand of duty along with interest. 2. The facts of the case are that the appellant is a manufacturer of various excisable products, such as, suspension fittings, tension fittings, clamp & connectors and accessories thereof. The appellant has cleared transmiss....

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....rd the ld.A.R. for the Revenue and perused the records. 4. We find that the Certificate of District Collector & Magistrate, Bikanar, has been produced by the appellant. The same is extracted below : 5. Further, a certificate issued by the Project Head, Barsingsar Project, was also produced by the appellant. The same is also extracted here below : 6. On going through the said Certificates, we ob....