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Commissioner, Central Excise and Service Tax Commissionerate, Chandigarh-II Versus M/s Cadchem Laboratories Limited

2015 (10) TMI 723 - PUNJAB AND HARYANA HIGH COURT

Denial of exemption under notification dated 23.7.1996 - Captive consumption - Held that:- Tribunal held that the assessee has good prima facie case on merit and accordingly granted unconditional stay on an application filed by the assessee for waive .....

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Sharma, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against the order dated 25.8.2014 (Annexure A-2) passed by the Customs, Excise and Service Tax Appellate Tribun .....

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Respondent by placing reliance on a Hon'ble Apex Court Judgment, which has earlier been duly discussed & distinguished by Hon'ble Tribunal in its final decision while deciding the same Respondent's case for earlier periods? ii) Wheth .....

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e granted on an application for waiver of pre-deposit merely on the basis of an observation regarding a prima facie case without considering anything else especially the condition of safeguarding the interest of the revenue? 2. The facts, in brief, n .....

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dit on inputs as well as capital goods. The assessee claimed exemption from payment of duty under the notification dated 23.7.1996 on the excisable goods viz. Niachin manufactured by it and consumed captively in the manufacture of Niacin Feed Premix. .....

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mand along with interest and imposed penalty of equal amount. Feeling aggrieved, the assessee filed an appeal along with stay application before the Tribunal. The Tribunal vide order dated 25.8.2014 (Annexure A-2) allowed the stay application by disp .....

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the Tribunal has taken a contrary view on the same issue for subsequent years pertaining to the case of the assessee. 4. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 5. The Tribunal while dispensing with t .....

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