2013 (8) TMI 263

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....s appeal has been filed by M/s Oudh Sugar Mills Ltd. (appellant) against the Order-in-Appeal No. 317-CE/LKO/2010 dated 6th October 2010 passed by Commissioner of Central Excise (Appeals). 2. The brief facts of the case are that the appellants are manufacturers of sugar and molasses falling under Chapter 17 of the Cenvat Credit Tariff. The appellant had availed Cenvat credit amounting to Rs.2.61....

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....ged by the appellant before the Commissioner of Central Excise (Appeals) who vide impugned order has confirmed the demand amounting to Rs.2,61,040/- but reduced the penalty to Rs. 30,000/- on the appellant. The appellants have challenged the impugned Order-in-Appeal before this Tribunal in the present appeal. 3. Heard both sides. 4. The only issue to be decided in the present appeal is wheth....