TaxTMI 
TaxTMI 
2014 (8) TMI 84
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....n the ground that the said Bench had earlier heard this matter in the context of an ROM application filed against order No. A/417/11/EB/C-II dated 08.03.2011 passed by this Tribunal and allowed the said application and directed the original adjudicating authority for re-determination of demand in accordance with law. The said decision was challenged by the appellant before the Hon'ble Bombay High Court and the Hon'ble High Court vide order dated 11.07.2013 in Central Excise Appeal No. 5 of 2013 had directed the adjudicating authority to consider all objections that may be raised by the appellant to the demand notice issued by the Revenue and proceed to decide the appeal in accordance with law. Thereafter, the adjudicating authority has proceeded to decide the matter vide order dated 29.08.2013. The objection raised in the miscellaneous application is that since the present Bench had heard the ROM application earlier and had formed an opinion in the matter, it shall not be appropriate for the same Bench to hear and decide the matter again. 3. We have considered the submissions made in the miscellaneous application and we do not find any merit in the said application. The ....
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....on the decision of this Tribunal in the case of Niphad SSK Ltd. vide order No. A/221 to 223/2010/EB/C-II dated 30.06.2010, wherein it was held that there is no bar on utilization of duty paid on molasses for payment of duty on sugar in terms of the provision of Rule 57F(12) and Rule 57AD(11). Reliance is also placed on the decision of this Tribunal in the case of Shri Datta Shetkeri SSK Ltd. - 2004 (178) ELT 484 (Tri- Mum), Kumbhi Kasari SSK Ltd. - 2001 (128) ELT 246 (Tri-Mum) and Navabharat Ferro Alloys - 2007 (210) ELT 705 (Tri-Bang), wherein stay has been granted. It is urged that these decisions should have been followed by the lower authorities in view of the decision of the Hon'ble Apex Court in the case of Birla Corporation, wherein it was held when a question arising for consideration and facts are also identical to previous case, the Revenue cannot be allowed to take a different stand. In the light of the above, it is pleaded that the impugned demands are not sustainable in law and accordingly stay be granted. 6. The ld. Addl. Commissioner (AR) appearing for the Revenue, on the other hand, contends that during the material period Cenvat Credit Rules, 2001 was in for....
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.... leviable under the Act; ii. the duty of excise specified in the Second Schedule to the Tariff Act, leviable under the Act; iii. the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978); iv. the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 ( 58 of 1957); v. the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001 (14 of 2001); and vi. the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), equivalent to the duty of excise specified under clauses (i), (ii), (iii), (iv) and (v) above, paid on any inputs or capital goods received in the factory on or after the first day of July, 2001, including the said duties paid on any inputs used in the manufacture of intermediate products, by a job-worker availing the benefit of exemption specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 214/....
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....) CENVAT credit in respect of inputs or capital goods produced or manufactured ,- i. in a free trade zone or a special economic zone and used in the manufacture of the final products in any other place in India; or ii. by a hundred per cent. export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or Software Technology Park and used in the manufacture of the final products in any place in India, shall be restricted to the extent which is equal to the additional duty leviable on like goods under section 3 of the Customs Tariff Act, 1975 (51 of 1975) paid on such inputs or capital goods; (b) CENVAT credit in respect of - i. the additional duty of excise under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978 ( 40 of 1978); ii. the additional duty of excise under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 ( 58 of 1957); iii. the National Calamity Contingent duty under section 136 of the Finance Act, 2001 ( 14 of 2001); and iv. the additional duty und....