2025 (2) TMI 180

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..... M. N. Bharathi , Advocate for the Appellant Shri Harendra Singh Pal , Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha Brief facts of the case are that the Appellant is a manufacturer of various types of HSS cutting tools/metal cutting tools falling under chapter sub heading 8207 of the Central Excise Tariff Act, 1985. The tools manufactured by the appellant are being .....

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..... nder Rule 7(3) of Central Excise Rules,2002 and vide Order--in--Original No.01/2016 dated 29.01.2016 the Original Authority appropriated the amount of Rs.6,10,774/-- paid by the Appellant--assessee towards the short payment of excise duty along with interest amount of Rs.94,557/-- and sanctioned Rs.49,02,828/-- in respect of excess paid duty amount and credited to the Consumer Welfare fund holding .....

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..... sidered by the Respondent and prayed to set aside the Impugned Order. But, however the Commissioner (Appeals) after hearing the appellant rejected the appeal on merits and in the impugned order, the First Appellate Authority has followed the decision of the Hon'ble Apex Court in the appellant's own case as reported in 2016 (339) ELT 177 (SC). Against the said order of First Appellate Authority, th .....

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