2015 (12) TMI 1399

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....ember (J) For the Appellant : None For the Respondent : Mr Pakshi Rajan, AR   ORDER Per Archana Wadhwa After rejecting the request for adjournment, I proceed to decide the appeals itself inasmuch as I find that the issue involved is no more res integra and stands settled in favour of the assessee by number of precedent decisions. Accordingly, I have heard learned A.R. 2. ....

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....the appellants. 4. The short question required to be decided in the present appeals is as to whether the appellant who has procured ethyl alcohol from M/s Andhra Sugars, on payment of duty of excise can be disallowed the credit of the said duty on the ground that the supplier of the inputs should not have paid the duty. Revenue has not raised any objection at the time of payment of duty by M/s ....