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Commissioner of Central Excise Raipur Versus M/s. HEG Ltd.

Reversal of credit - Rule 6(3) of the Central Excise Rules - Penalty - Period of limitation- Held that: - that dolochar is a product which emerges during the course of manufacture of sponge iron - that dolochar is a product which emerges during the course of manufacture of sponge iron - Revenue's Appeal rejected. - Excise Appeal No. 1589 of 2010-(SM) - FO/53641/2016-(SM) - Dated:- 5-9-2016 - Ms. Archana Wadhwa, Member (Judicial) Appellants By : Shri Dharam Singh, AR None for the Respondent ORDER .....

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that Dolochar is a final excisable product and inasmuch as the same is exempted, the appellants are required to either manufacture separate account or to reverse 10% of the value of their final product in terms of provisions of Rule 6(3) of the Central Excise Rules. Accordingly, demand was raised for the period February, 2004 to February, 2006 by way of issuance of show cause notice which stand adjudicated by the original adjudicating authority confirming the demand to the extent of ₹ 14, .....

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ed relief to the respondents on the issue of time bar. It was observed that the Department had already issued Show cause notice on the same issue to the assessee, which was decided vide order-in-original No. 08/ADJ/2005 dated 28.2.2005 and as such, no suppression can be attributed to the assessee so as to invoke the longer period. Reference was made to various decisions of the Hon'ble Supreme Court especially to the Supreme Court decision in the case of Nizam Sugar Factory vs. CCE AP [2006 ( .....

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