TMI Blog2015 (12) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... dit should be treated as improper duty payment - Held that: - reliance placed on the decision of the case of M/s. Malladi Drugs & Pharmaceuticals Ltd. Versus The Union of India, The Commissioner of Central Excise [2015 (5) TMI 603 - MADRAS HIGH COURT], where it was held that duty payment through cenvat credit is treated as proper duty payment - the orders of the adjudicating authority demanding du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (CXA-II) dated 01.04.2015, passed by the Commissioner (Appeals). Since the issue involved in these appeals is common all the six appeals are taken up together for disposal. 2. The brief facts of the case are that appellants are manufacturers of excisable goods, registered under Central Excise and discharging excise duty and they have defaulted payment of central excise duty on consignment bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and made their submissions and relied on this tribunal's order in cheran Cement and others and Sai Mirra Innopharm Pvt. Ltd. and Sam Turbo industries Pvt. Ltd. and the present appeals are identical which could not be linked with the earlier appeals when the matter was decided by the Tribunal. Ld. AR Shri K.P. Muralidharan, DC (AR), appeared on behalf of the Revenue. 4. After hearing both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Innopharm Pvt. Ltd. -2015-TIOL-2265-CESTAT-MAD and Final Order No. 41628/2015 dated 30/11/2015 in the case of Sam Turbo Industries Pvt. Ltd. Vs. CCE, Coimbatore and in the appellants case M/S Sri Sivasakthi Auto Ancillaries in the batch appeals, for the earlier period, allowed the appeal by following the ratio laid down by the Hon ble High Courts and Tribunals above. By respectfully following t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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