2017 (10) TMI 1360

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..... ) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of duty has been confirmed alongwith interest and penalty of equivalent to duty is imposed on them. 2. The brief facts of the case are that the appellant is engaged in the business of galvanizing of the steel products falling under Chapter 72 and 73 of the Central Excise Act, 1985. The case of th .....

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..... ged in the activity of galvanizing which amounts to manufacture, in that circumstances, appellant is liable to pay duty, therefore, demand of duty alongwith interest is confirmed and as the appellant did not pay the duty in time, therefore, the penalty on the appellant is also confirmed. 6. In that circumstances, we do not find any infirmity in the impugned order, the same is upheld and the appea .....

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