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2023 (9) TMI 1684

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..... hri D. Jaishankar, Advocate For the Respondent : Shri N. Satyanarayanan, AC (AR) ORDER PER M. AJIT KUMAR, This appeal is filed by M/s. Dhanalakshmi Paper Mills Pvt. Ltd. against Order in Appeal No. 269/2013 dated 18.12.2013 passed by the Commissioner of Central Excise (Appeals), Madurai. 2. Brief facts of the case are that the appellants are engaged in the manufacture of paper and paper produ .....

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..... djudicating authority also imposed penalties under various provisions of Finance Act, 1994. In appeal, Commissioner (Appeals) affirmed the demand and dismissed the appeal filed by the appellant. Hence assailing the findings and the order, the appellant is before the Tribunal. 3. We have heard learned counsel Shri D. Jaishankar for the appellant and learned AR Shri N. Satyanarayanan, Authorized Re .....

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..... if there are any inconsistencies with any of the provisions of the law for time being in force. This position has also been enumerated by the Hon'ble Supreme Court in Ghanashyam Mishra and Sons Pvt. Ltd. Vs. Edelweiss Asset Reconstruction Company Ltd. & Ors. [Civil Appeal No. 8129 of 2019 / (2021) 9 Supreme Court Cases 657] 6. In the light of the above discussions, we hold that the appeal filed .....

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