TMI Blog2014 (2) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... emit the matter back to the adjudicating authority for fresh consideration, keeping all issues open - Decided in favour of assessee. - E/MISC/41723/2013 E/S/40038/2013 and E/40048/2013 - FINAL ORDER NO. 40592/2013 - Dated:- 25-11-2013 - Shri Pradip Kumar Das and Shri Mathew John, JJ. For the Appellant : Shri J. Shankar Raman, Adv. For the Respondent : Shri M. Rammohan Rao, DC(AR) JUDGEMENT Per Mathew John: The appellant has filed an application for recall of the ex parte Miscellaneous Order No.41966/13, dated 07.08.2013 directing the appellant to pre-deposit the entire tax dues as a condition for hearing the appeal on the ground that the order was passed ex parte. The learned Counsel for the appellant submits that as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew that the Cenvat Credit taken in relation to the co-generation plant was not proper and Revenue initiated recovery of such credits taken. After adjudication of the Show Cause Notices issued in this regard, there is a confirmed demand of Rs.6,07,85,042/- for the period Apr.10 to Dec 11 against the appellant along with interest and penalty. Aggrieved by the order, the appellant has filed this appeal along with stay petition. 4. The learned Counsel for the appellant submits that as per Rule 6(4) of the Cenvat Credit Rules, credit is deniable only in respect of capital goods used exclusively in the manufacture of exempted goods. Since it is conceded that 13% of the electricity generated is used in the manufacture of excisable product, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d High Court in the case of Gularia Chini Mills ohers Vs Union of India and Others reported in 2013-TIOL-568-HC-ALL-CX. and submits that it only proper that this matter is remanded to the adjudicating authority for fresh consideration. 9. Opposing the prayer, the learned Authorized Representative for the Revenue submits that the generation of electricity in this case has been done using coal and not using baggasse, as was the case in Gularia Chini Mills (supra) and, therefore, that decision will have no bearing on the matter before us. On other issues, he reiterated the findings of the Commissioner in the adjudication order. 10. We have considered the submissions of both sides, we find that the order has not considered all the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
