2019 (7) TMI 329 - SCH - Central Excise

Undervaluation - short payment of duty - cost of lignite extraction - contravention of provisions of Section 4 of Central Excise Act, 1944 read with Rules 4, 6 8 of Central Excise Rules, 2002 - HELD THAT - The appeal, being devoid of any merit, is liable to be dismissed - appeal dismissed.