2016 (11) TMI 683

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..... None for appellant Shri Ashutosh Nath, Assistant Commissioner (AR), for respondent Per: M.V. Ravindran                 These two appeals are filed against order-in-original No. 13/CEX/2005 dated 15.4.2005. 2. The main appellant, M/s. Niphad SSK Ltd., has contested the order-in-original on its merits while the individua .....

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..... They also procured duty paid molasses from outside the factory and availed cenvat credit on such molasses for the purpose of payment of duty against clearances of special denatured alcohol. It is seen from the records that the appellant had discharged the duty liability wherein the departmental officers had confirmed the demands on the molasses consumed captively under Notification 67/95, as the s .....

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..... t permit the availment of cenvat credit wherein duty has been paid on being found that duty was evaded by suppression, fraud, collusion or misstatement. To that extent, we hold that the impugned order is correct and legal. Since we are upholding the cenvat credit ineligible, we also hold that the adjudicating authority was correct in confirming the demands with interest and also imposing equivalen .....

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