AAS AD AIDS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) PC : This Appeal under Sec. 35G of the Central Excise Act, 1944 challenges the order dated 5th Oct., 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal).

(2.) The Appellant urges only following two questions of law for our consideration :-

(3.) On 21st Oct., 2013 the Assistant Commissioner of Central Excise passed an order confirming a demand of Rs. 1,90,010.00 under Sec. 11A of the Central Excise Act and also imposing equivalent of penalty. It also orders recovery of interest at the appropriate rate. The above order was received by the Appellant on 3rd Dec., 201