TMI Blog2017 (9) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... - APPEAL Nos. E/2544/2011 & E/1620/2012-EX[SM] - Final Order Nos. 71034-71035/2017 - Dated:- 1-9-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta (Advocate) for Appellant Shri Gyanendra Kumar Tripathi (AC) AR for Respondent ORDER Per: Anil G. Shakkarwar Appeal No. E/2544/2011 is arising out of Order-in-Appeal No. 70/CE/APPL/ALLD/2011 dated 13.06.2011 and Appeal No. E/1680/2012 is arising out of Order-in-Appeal No. 41/CE/APPL/ALLD/2012 dated 30.03.2012. Both Order-in-Appeals are passed by Commissioner (Appeal), Central Excise, Allahabad. Appeal No. E/2544/2011 2. Brief facts of the case are that the appellant was manufacturer of Aluminium and its products. The appellants were having their captiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there was no allegation in the show cause notice that Renusagar Power Plant was not captive power plant. The Original Authority held that entire electricity generated by the Renusagar Power Plant was used in the manufacture of final products of appellant. The Original Authority, therefore, dropped the proceedings initiated through said show cause notice dated 21.01.2010. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appeals). The said appeal was decided through impugned Order-in-Appeal dated 13.06.2011 wherein the learned Commissioner (Appeals) has set aside the said Order-in-Original dated 29.07.2010 and remanded the matter back to the Original Authority to readjudicate the same taking into account the revie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be entitled for consequential relief as per law. Appeal No. E/1620/2012-EX[SM] 6. The impugned Order-in-Appeal dated 30.03.2012 has decided the appeal arising out of Order-in-Original No. MP(Dem.-38/2011) 210 of 2011 dated 02.11.2011 passed by Joint Commissioner of Central Excise, Allahabad. The said Order-in-Original dated 02.11.2011 was passed in pursuance to Order-in-Appeal No. 70/CE/APPL/ALLD/2011 dated 13.06.2011 passed by Commissioner (Appeals) Central Excise, Allahabad. 7. Heard the parties. In the appeal filed against said Order-in-Appeal dated 13.06.2011 in Appeal No. E/2544/2011 it has already been held that said Order-in-Appeal dated 13.06.2011 is not sustainable and has been set aside in earlier part of this order I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
