TaxTMI 
TaxTMI 
2015 (10) TMI 1682
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.... consists of two portions. In the first portion, the department has proposed to disallow cenvat credit amounting to Rs. 5,63,66,047/-. According to the appellant, the said amount has already been reversed by them while clearing the goods as such and hence they have already paid back the said amount. He further submitted that the second contention is relating to the demand of Rs. 1,18,45,107/-. They were manufacturing dutiable as well as exempted goods/trading and the department has demanded 6% on such exempted/trading activity. He submitted that they have already reversed Rs. 3,44,773/- as a proportionate credit between the dutiable and exempted/trading goods. 3. The learned Commissioner (AR), on the other hand, submitted that it is clear ....
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....appeal - The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal - (i) under sub-section (1) of section 35 , unless the appellant has deposited seven and a half per cent. of the duty , in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute-in pursuance of a decision or an order passed by an officer of Central Excise lower in rank than the [Principal Commissioner of Central Excise or Commissioner of Central Excise]; (ii) against the decision or order referred to in clause (a) of sub-section (1) of section 35B , unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where ....
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....n 11A(10) [earlier section 11A(2)] of the Central Excise Act, 1944; (ii) I determine an amount of Rs. 1,18,45,107/- (Rupees One Crore Eighteen Lakhs Forty-five Thousand One Hundred Seven only), under Rule 14 read with Rule 6(3)(i) of the Cenvat Credit Rules, 200-1 in [reading of Section 11A(10) and Station 11AA of the Central Excise Act, 1944; as payable by M/s. VIsen Industries Ltd., K-30, 31 & 32, MIDC Industrial Area, Tarapur, Boisar, Dist Thane - 401506; (iii) I order that the amount of Rs. 3,44,773/- (Rupees Three Lakh Forty Four Thousand Seven Hundred and Seventy Three only) already paid / reversed M/s. Visen Industries Ltd., K-30, 31 & 32 MIDC Industrial Area, Tarapur, Boisar, Dist. Thane - 401 506 be appropriated against the amoun....