Shreeji Adhesive Versus CGST & CE, Ujjain

Shreeji Adhesive Versus CGST & CE, Ujjain
Central Excise
2018 (7) TMI 519 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 1-6-2018
Appeal No. E/50872/2018-CU[DB] – A/52268/2018-EX[DB]
Central Excise
Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial)
Represented by Ms. Priyanka Goel, Advocate for the Appellant.
Represented by Shri R.K. Mishra, D.R. for the Respondent.
ORDER
Per Rachna Gupta:
Present is an appeal filed against the order dated 15.01.2018 vide which the Commissioner (Appeals) has confirmed the demand of duty on the value of subsidy received by the Appellant during the years 2010-11 to 2014-15. In addition, a penalty under Section 78 has also been confirmed. The factua

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