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2016 (10) TMI 65

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..... cision was later followed in Aurobindo Pharma Ltd V/s Commissioner of CE, Cus and ST Hyderabad-I [2015 (12) TMI 1399 - CESTAT BANGALORE]. Therefore, by relying on the Tribunal judgment in the case of Neuland Laboratories Ltd. Vs. CCE Hyderabad-I [2013 (11) TMI 1339 - CESTAT BANGALORE] which was appealed by Department before High Court and Hon'ble A.P. High Court had dismissed the same reported in [2015 (10) TMI 1036 - ANDHRA PRADESH HIGH COURT] and the same has attained finality upto Hon'ble Supreme court, it is seen that Commissioner (Appeals), in the appellant's own case, for different period July 2006 to May 2011, has allowed the appeals on identical issue. - Decided in favour of appellant - E/27054/2013 - A/30642/2016 - Dated:- 22-7-2 .....

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..... credit thereof was irregular. Hence show cause notice dated 19.04.2012 was issued to the appellants proposing, inter alia, recovery of CENVAT credit of ₹ 1,32,000/- with interest allegedly irregularly availed on Ethanol from April, 2011 to March, 2012, on the grounds that the said item was non-excisable, availment and utilisation of such credit was irregular. After due process of law, the Additional Commissioner of Customs vide Order in Original dated 31.12.2012 confirmed the proposals in the show cause notice. Aggrieved by the impugned OIO, the appellants filed an appeal before the Commissioner(Appeals) who however rejected the appeal and upheld the order of the lower authority. Hence this appeal. 2.1. During the hearing, the Ld .....

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..... ders are set aside and the appeals are allowed. The stay application No. 25728/2013 in Appeal No. 25540/2013 also stands disposed of. 2.2. Ld. Advocate further pointed out that the Department appeal against the aforesaid Tribunal decision was dismissed by Hon'ble A.P. High Court in Commissioner V/s Neuland Laboratories - [2015 (319) ELT A 181 (AP)] as follows: On identical issue, an appeal of the revenue, being, C.E.A. No.38014 has been dismissed. So this appeal is also dismissed. No costs. Ld. Advocate informed that subsequently even the Hon'ble Supreme Court dismissed the SLP filed by department against the above order. 3. On behalf of the Department, the Ld. AR Shri. Guna Ranjan fairly conceded that the issue ap .....

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