2018 (8) TMI 454

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..... venue ORDER Per Shri P. K. Choudhary: This is an appeal filed by the Appellant against the Order-in- Appeal No. 25/DNB/2017 dated 21.02.2017 passed by Commr. of Central Excise (Appeals) & S.Tax, Ranchi. 2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture of HTS wire classifiable under chapter 73 of Central Excise Tariff Act, 1985. In the course of man .....

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..... tion 11A of the Central Excise Act, 1944 along with interest and imposed penalty of equal amount of duty and imposed a further penalty of Rs. 5,000/- under Rule 27 of the Rules. On appeal, the Commissioner (Appeals) upheld the adjudication order. Hence the present appeal. 2. Heard both sides and perused the appeal records. 3. I find that the Hon'ble Bombay High Court in the case of Hindalco Indu .....

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