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2016 (8) TMI 942 - MADRAS HIGH COURT

2016 (8) TMI 942 - MADRAS HIGH COURT - 2016 (339) E.L.T. 572 (Mad.) - Whether the Tribunal is correct in holding that the respondent had correctly discharged the obligation under Rule 6(3) of the Cenvat Credit Rules, 2004 and whether the Tribunal is correct in deleting the mandatory penalty - Held that:- the order impugned in this appeal, has to be set aside and that the Tribunal should revisit and adjudge certain points for consideration. Both the learned counsel for the parties, have consented .....

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o.41001/2014 dated 11.12.2014 passed by Customs, Excise and Service Tax Tribunal, Chennai - 600 006, reversing the order of original authority, namely Commissioner of Central Excise, Salem dated 28.11.2007 passed in No.10/2007. 2. Short facts leading to the appeal are that the respondent, namely M/s.Salem Co-operative Sugar Mills Ltd., is engaged in manufacture of sugar falling under Chapter 1701. Molasses manufactured during the course of manufacture of sugar is being captively consumed on paym .....

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er 2005. From 01.01.2006 they started paying 10% of the sale price of the exempted goods viz. un-denatured ethyl alcohol, rectified spirit and extra neutral alcohol falling under Chapter Tariff Heading No.2204, on its clearances under Rule 6(3)(b) of the Cenvat Credit Rules, 2004. With effect from 28.02.2005 the above said C.H.No.2204 was revised to C.H.No.2207 under the new 8 digit tariff classification. As per the provisions of Rule 6(3)(a)(i) of Cenvat Credit Rules, 2004, they were required t .....

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ce dated 05.02.2007. 3. The appellant submitted a reply to the show-cause notice on 12.05.2007. Rejecting the reply, the adjudicating Authority, passed an order dated 28.11.2007, disallowing Cenvat credit on molasses. The adjudicating Authority also imposed interest under Rule 15 of Cenvat Credit Rules, 2004 r/w Section 11AB of Central Excise Act, 1944. Penalty also been imposed under Rule 15(1) of Cenvat Credit Rules, 2004, alleging contravention of the said Rules. 4. Aggrieved by the same, an .....

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ct in deleting the mandatory penalty?" 5. Heard both parties. 6. After hearing Mr.V.Sundareswaran, learned Senior Standing Counsel (Central Excise) appearing for the appellant and Mr.Hari Radhakrishnan, learned counsel for the respondent, we are of the considered view that the order impugned in this appeal, has to be set aside and that the Tribunal should revisit and adjudge certain points for consideration. In this context, we also wanted to know from both parties, as to whether a consent .....

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d non dutiable goods. Hence had to follow procedure under Rule 6(3) of CENVAT Credit Rules, 2004. (ii) Non-De-natured ethyl Alcohol is exempted goods, the duty being levied is "NIL" as per Central Excise (Removal of Difficulties) Rules, 2005. Consequently, the respondent had to reverse the CENVAT credit actually availed as per the OIO passed by the Adjudicating authority. (iii) The CESTAT had though admitted the fact that the respondent had not maintained separate accounts for the duti .....

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; in terms of Rule 2(d) of the Cenvat Credit Rules, 2004 and consequently whether the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 apply to the present case? 2. Whether the assessee is liable to pay 10% of the value of undenatured ethyl alcohol/rectified spirit at all in terms of Rule 6(3)(b) of the Cenvat Credit Rules, 2004? 9. Both the learned counsel for the parties, have consented for the order impugned in Final Order No.41001/2014 dated 11.12.2014 passed by Customs, Excise and S .....

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