2019 (2) TMI 1293

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..... missioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 28.6.2018 passed by the Commissioner (A), whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Liquid / Gaseous Nitrogen, Oxygen Argon falling under Chapter 2 .....

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..... e Asst. Commissioner vide Order-in-Original dated 15.12.2016 confirmed the demand of an amount of Rs. 35,80,448/- being equal to 6% of the value of the exempted goods along with interest and imposed equal penalty. Aggrieved by this order, appellant filed appeal before the Commissioner (A), who rejected the same. Hence, the present appeal. 3. Learned counsel for the appellant submitted that the im .....

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..... ia (P0 Ltd. vs. CCE: 2015 (40) STR 381 (Tri.-Mum.) * Cranes & Structural Engineers vs. CCE: 2017 (347) ELT 112 (Tri.-Bang.) * Reliance Life Insurance Co. Ltd. vs. CST, Mumbai: 2018 (363) ELT 1050 (Tri.-Mum.) * Mapal India Pvt. Ltd. vs. CCT: 2018-TIOL-3818-CESTAT-BANG. * Aerosol Filters Pvt. Ltd. Vs. CCE: 2018-TIOL-1839-CESTAT-BANG. * M/s. Vishwa Structural Engineering Pvt. Ltd. vs. .....

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