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

2016 (11) TMI 150 - CESTAT NEW DELHI

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 c .....

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Per Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri Dharma Singh, learned DR appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts .....

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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 Cent .....

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62,980/- along with confirmation of interest and imposition of penalties. 4. On appeal, Commissioner (Appeals) held against the assessee on the issue of excisability of dolochar as also on the applicability of the provisions of Rule 6(3)(b). For arri .....

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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, n .....

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197) ELT 465 (SC)] wherein in identical circumstances, the demand raised by invoking the extended period of limitation was held to be barred by limitation. 5. Being aggrieved with the above order, Revenue has filed the present appeal. The Revenue' .....

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bility of Hon'ble Supreme Court decision in the case of Nizam Sugar and inspite of that, they have referred to and relied upon the Tribunal's decision in the case of Nizam Sugar Factory which was reversed by Hon'ble Supreme Court. The fac .....

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rred by limitation by the Commissioner (Appeals). 6. Apart from that I also find that dolochar is a product which emerges during the course of manufacture of sponge iron. The appellate authority has upheld the applicability of Rule 6(3) by following .....

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