2019 (6) TMI 1681

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..... the Appellant Request for Adjournment, for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Pawan Kumar Singh learned A.R. appearing for the Revenue. The respondents have made a request for adjournment, which request we reject as a simple issue covered by precedent decision are in .....

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..... ,97,082/- alongwith confirmation of interest and imposition of penalty of Rs.3,69,708/-. 5. On appeal against the said order Commissioner (Appeals) by following the Hon'ble Allahabad High Court decision in the case of Gularia Chinni Mills Ltd. as also the Hon'ble Supreme Court decision in the case of DSCL held in favour of the assessee. For better appreciation of Commissioner (Appeals) order the .....

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..... in the factory. In the breach of the condition of such use, action could have been initiated for the denial of the Cenvat credit taken to the extent the electricity so generated was not used in the factory of the appellant. The demand raised by applying Rule 6 of the CCR is, therefore, not sustainable." 6. Revenue in their memo of appeal have not advanced any reasons for non applicability of the .....

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