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2021 (8) TMI 685 - AT - Central ExciseRecovery under Rule 14 of CCR, 2004 read with Section 11A (10) of Central Excise Act, 1944 - electricity sold out to the electricity company - liablity to payment of 6% of amount received from MSEDCL towards sale of electricity - Rule 6 (3) (i) of Cenvat Credit Rules, 2004 - period January to March 2016 - demand of interest and penalty - applicability of amendments made in CENVAT Credit Rules, 2004 in 2015 - HELD THAT:- Though the Commissioner (Appeals) has decided appeals against two orders-in-original No. 05/CGST-Solapur/2017-18 dated 21.08.2017 and 14/CGST-Solapur/2017-18 dated 25.10.2017, this appeal has been filed only against upholding of order-in-original No. 14/CGST-Solapur/2017-18 dated 25.10.2017. It has been confirmed by the counsel for the appellant that no appeal has been filed against the upholding of second order-in-original i.e. 05/CGST-Solapur/2017-18 dated 21.08.2017. Therefore, this order is limited to the order appealed against. Appeal allowed - decided in favor of appellant.
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