2014 (1) TMI 1384

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....Pradeep S. Jetly and N.V. Kalantri. PC: This appeal under Section 35G of the Central Excise Tax Act 1944( "the Act") challenges the order dated 22 July 2013 of the Customs Excise and Service Tax Appellate Tribunal ("Tribunal"). By the above impugned order the appellant was directed to predeposit an amount of Rs.1crore out of the balance amount of cenvat credit still payable of Rs.1.14crores for ....

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....enatured Ethyl Alcohol and the credit could not be utilized for payment so far as Ethyl Alcohol was concerned as the same was not an excisable good being covered under the State Excise and not under Central Excise levy. 5) The revenue was of the view that credit of duty on molasses could not be taken by the appellant to the extent it was used in manufacture of Ethyl Alcohol. This was on the basis....

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....l payable in accordance with the proviso to Section 35F of the Act. 7) Mr. Patil, learned Counsel for the appellant submits that the issue in appeal stands concluded in the appellant's favour by a decision of the Tribunal in the matter of Ugar Sugar Works Ltd.(supra). The Adjudicating Authority after noting the above submissions ignores the same on the ground that the decision of the Tribunal in ....

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....r. Jetly, the learned Counsel for the revenue supports the impugned order and states that this deposit is only at the stage of hearing of stay application. The contentions of the appellant would be considered at the time of final hearing and no interference at this stage is warranted. 9) We find that in 2005 the Central Excise Tariff Act 1985 was restructured. The case of the revenue is that prio....