9911796707
TMI Blog2017 (6) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... ven below: Sl. No. Appeal No. Order-in-Appeal No. Duty (Rs.) Penalty (Rs.) 1 E/841/2008 182/2008 dt. 01.10.2008 42,81,805/- 42,81,805/- 2 E/1033/2009 414/2009 dt. 14.10.2009 3,34,252/- 3,34,252/- 3 E/3084/2012 386/2012 dt. 17.08.2012 42,81,805/- 42,81,805/- Briefly the facts of the case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter 17 of the Central Excise Tariff Act 1985. The appellant has set up a co-generation plant in their factory for manufacture of electricity. The electricity produced by them is being captively consumed by them for running their factory and surplus electricity is being sold by them to M/s. KPTCL. During the period from D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) vide Order-in-Appeal No. 182/2008 dated 01.10.2008 set aside the Order-in-Original and remanded the case back to the Additional Commissioner, Central Excise, Belgaum directing him to work out the cenvat credit attributable to the quantity of inputs used in or in relation to the manufacture of electricity sold to M/s. KPTCL and to deny and recover the same from the appellant along with interest and penalty. Aggrieved by the said Order-in-Appeal, the appellant filed appeal before the CESTAT which was pending. During the pendency of the appeal before the Tribunal, appellant received letter dated 16.06.2010 fixing de novo hearing by the Additional Commissioner. However the appellant informed the Additional Commissioner that their appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Order-in-Original passed de novo is ab-initio-void. The appellant has also pleaded that the extended period of limitation is not available to the Department in the present case since the issue is highly debatable and is the outcome of the difference in interpretation. He further submitted that in the impugned order, the Commissioner has also accepted that the appellants are not liable to pay 10%/5% amount under Rule 6 of the Cenvat Credit Rules on the electricity sold by them during the material period of dispute but still instead of setting aside the Order-in-Original, has upheld the same by giving a justification that since in spite of the sufficient opportunities given by the lower adjudicating authority, the appellants have not at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in or in relation to the manufacture of electricity sold outside. No such efforts are made by the Additional Commissioner and hence it as not possible for the appellant to give any details/calculation for the purpose of determining the proportionate credit either before the Additional Commissioner or before the Commissioner (Appeals). He further submitted that the Additional Commissioner while passing the de novo order has not made any effort to abide by the direction of the Commissioner (Appeals), Mangalore. He further submitted that the Additional Commissioner, Belgaum has totally ignored the directions given to him in the said Order-in-Appeal and has passed the Order-in-Original on the different grounds which were already nullified an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order No. 21430/2015 dt. 24.06.2015 passed in the case of M/s. Shree Renuka Sugars Ltd. i) Order-in-Original No. BEL/EXCUS/000/COM/B.HR/014/15-16(CX), dt. 06.01.2016 passed by the Commissioner, C.EX, Belgaum, in the appellants case. 3.1. He further submitted that for the subsequent period, the Commissioner of Customs in the appellants own case by relying upon the Apex Courts decision cited supra has dropped the proceedings against the appellant. 4. On the other hand the learned AR reiterated the findings of the impugned order and in support of his submission, he relied upon the following decisions: a) Hindusta Zinc Ltd. Vs. CCE & ST, Jaipur-II 2015 (329) E.L.T. 834 (Tri.-Del.) b) Bajaj Hindustan Ltd. Vs. CCE & ST, Meerut-I 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
