2011 (8) TMI 712

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....d representative of the respondent Per:   Mr. Sahab Singh, Member (Technical) These are two appeals filed by the Commissioner of Central Excise, Nagpur against the Order-in-Appeal No. BPS (49) 147 & 148/2004 dated 22.1.2004 passed by the Commissioner of Central Excise (Appeals).  2. The brief facts of the case are that the respondents are manufacturers of cotton fabrics fal....

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....mounting to Rs.4,55,465/- along with interest pertaining to the period 1.6.1996 to 14.9.1998 and also proposing the imposition of penalty under Section 11C of the Central Excise Act and also under Rule 173Q of the Central Excise Rules. The show-cause notice was adjudicated by the Additional Commissioner, Nagpur, who confirmed the demand of Rs. 4,50,465/- and imposed an equal amount of penalty unde....

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....earing on behalf of the respondent submitted that the case is squarely covered by the Tribunal decision in 2003 (157) ELT 684 (T-Mum) in case of Jayant Agro vs. CCE Vadodara wherein the Tribunal has held the furnaces oil procured and used by 100% EOU as fuel is entitled to exemption under Notification 1/95.  He further submitted this order has been confirmed by the Supreme Court on 13.1.2009 ....