2015 (10) TMI 723

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against the order dated 25.8.2014 (Annexure A-2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- i) Whether the Hon'ble Tribunal is justified....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the revenue? 2. The facts, in brief, necessary for adjudication of the present appeal as narrated therein may be noticed. The assessee is engaged in the manufacture of bulk drugs, i.e. Niacin, Clopidogrel Bisulphate, Etodolac, Aceclofenac and Niacin feed premix and is availing cenvat credit on inputs as well as capital goods. The assessee claimed exemption from payment of duty under the notificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l stay without safeguarding the interest of the revenue. It was further submitted that the Tribunal has taken a contrary view on the same issue for subsequent years pertaining to the case of the assessee. 4. After hearing learned counsel for the appellant, we do not find any merit in the appeal. 5. The Tribunal while dispensing with the condition of predeposit of dues and allowing unconditional ....