2009 (3) TMI 984

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....ise<br>Jyoti Balasundaram, And P. Karthikeyan, JJ. K.S. Venkatagiri, Adv. for the Appellant V.V. Hariharan, JCDR for the Respondent ORDER Jyoti Balasundaram, Vice President:- 1. For reasons recorded below, we waived predeposit of duty and penalty as detailed in the Annexure to this order and after hearing revenue&#39;s applications for early hearing, we proceeded to hear the appeals....

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....ons of the Tribunal in Godavari Sugar Mills Ltd. vs. CCE Belgaum reported in 2007 (212) ELT 234 (Tri.-Bang.), holding that exemption is available under Notification 67/95 if cenvat credit attributable to inputs in the exempted products either reversed or paid (in the present case, the appellants are using fuel in both dutiable and exempted final products) and this decision was followed in Sakthi S....

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....No. Stay and Appeal Nos. Period Issue Duty Rs. Penalty Rs. 1 E/PD/307/05 and E/570/05 April 2002 - Oct. 2004 Levy of duty on Residuary Fuel Oil used as fuel within the refinery for manufacture f exempted Naphtha. 6,45,27,993/- 1,50,00,000/- 2 E/PD/308/05 and E/571/05 April 2002 - Oct. 2004 Levy of duty on Residuary Fuel Oil used as fuel within the refin....

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....y for manufacture f exempted Naphtha 7,15,63,255 70,00,000 7 E/PD/56/07 and E/113/07 March 2005 - Feb.2006 Levy of duty on Residuary Fuel used in the manufacture of LPG for domestic use. 8,87,32,950 1,00,00,000 8 E/PD/57/07 and E/114/07 March 2005 - Feb.2006 Levy of duty on Residuary Fuel used in the manufacture of SKO for PDS. 19,44,07,897 2,00,00,000 ....