9911796707
TMI Blog2019 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is directed against the impugned order dated 23.3.2018 passed by the Commissioner (A) whereby he has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar and molasses on payment of Central Excise duty falling under Chapter 17 of the Schedule to the Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR defended the impugned order. 5. After considering the submissions of the learned AR and perusal of the material on record and the decision of the Tribunal, I find that this issue is no more res integra and has been settled in favour of the assessee by this Tribunal in the case of M/s. Venkateshwara Power Project Ltd. & Ors. vs. CCE: 2018 (11) TMI 913-CESTAT-BANG. wherein this Bench of CEST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither excisable under Section 2(d) of Central Excise Act, 1944 nor exempted goods and hence, Rule 6 is not applicable. 6.1 By following the ratios of the above said decisions, I am of the considered view that the demand of 6% of the value of electricity sold to various companies is not sustainable in law and therefore, I set aside the demand by allowing three appeals (E/20986/2018; E/20988/2018; ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
