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2015 (4) TMI 423 - DELHI HIGH COURT

2015 (4) TMI 423 - DELHI HIGH COURT - 2015 (323) E.L.T. 289 (Del.) - Waiver of pre deposit - Whether in the instant case the direction of the CESTAT to deposit ₹5 crores as pre-condition for the hearing of the appeal was justified - interdependent and integrated plants for manufacturing sugar and alcohol. - availing cenvat credit while availing exemption in respect of Rectified Spirit (RS), Absolute Alcohol (AA) Extra Neutral Alcohol (ENA), all conforming to the alcohol volume in excess of .....

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5 crores is hereby set aside - Decided in favour of assessee. - CEAC. 13/2015 - Dated:- 25-3-2015 - S. Ravindra Bhat And R.K.Gauba JJ. For the Appellant : Mr.Prashant Shukla, Adv. For the Respondent : Mr.Satish Kumar, Sr.Standing MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) 1. Admit. 2. Issue notice. Mr.Satish Kumar, Advocate accepts notice on behalf of respondent. 3. The question of law urged by the appellant is: Whether in the instant case the direction of the CESTAT to deposit ₹5 crores as .....

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Notice (SCN), inter alia, contending that the exemption is inapplicable and also stated that the cenvat credit cannot be claimed by the assessee. The appellant s replies to the SCN and its adjudication culminated in an adverse order. It appealed to the CESTAT which by the impugned order imposed an obligation to deposit ₹5 crores as pre-condition for hearing. 5. The assessee relied upon recent order of the Bombay High Court reported as Niphad Sakhar Karkhana Ltd. vs. CEE, 2014 (300) E.L.T. .....

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