2018 (4) TMI 289

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..... uneja, Authorized Representative (DR) - for the Respondent. ORDER Per. Archana Wadhwa  All the three appeals are being disposed of by a common order as they arise out of the same set of facts and circumstances. 2. As per facts on record, the appellant is engaged in the manufacture of "decorative plywood" and "decorative aluminium sheets". Their factory was visited by the Anti Evasion team .....

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..... the appellant applied for refund of the said deposited amount, which stands rejected by the lower authorities in appeal NO. 51857/2017. In respect of the shortages, demands were raised against the appellant resulting in passing of the present impugned orders confirming the demands and imposing penalties on the manufacturing unit as also on Shri A.K. Gupta, employee of the unit. 4. Hence, the pres .....

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..... s also the Hon'ble Punjab & Haryana High Court in the case of CCE, Ludhiana vs. Nexo Products (India) reported as 2015 (325) E.L.T. 106 (P&H) and to another decision of the Hon'ble Punjab & Haryana High Court in the case of CCE & ST, Ludhiana vs. Anand Founders & Engineers reported as 2016 (331) E.L.T. 340 (P&H). Its stand held on the above decisions that the clandestine removal charges based on s .....

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