2014 (7) TMI 26

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....l, Consultant, for the Appellant. Shri G.P. Thomas, Authorized Representative, for the Respondent. ORDER This stay application and appeal has been filed by the appellant against O-I-A Nos. 105 & 106/2013 (Ahd-II)/CE/AK/Commr (A)/Ahd, dated 10-5-2013 on the ground that Sugar cess credit is not admissible to the appellant as the same is not covered under Rule 3(1) of the Cenvat Credit Rules....

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....therefore, after allowing the stay application the appeal itself is taken up for disposal. So far as recovery of interest is concerned it is observed from para 5 of both the show cause notices dated 29-8-2012 & 19-9-2012 that it has been specifically mentioned that interest is not required to be paid by the appellant. By confirming the interest in O-I-O adjudicating authority has, therefore, gone ....