2016 (4) TMI 798

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....avichandrabaabu, JJ. For the Appellant : Mr. V. Sundareswaran, SPC For the Respondent : Mr. N. Viswanathan JUDGMENT ( Judgment Was Delivered By V. Ramasubramanian,J ) These appeals are filed by the Revenue under Section 35G of the Central Excise Act, 1944 and were admitted on 28.1.2011 on the following two substantial questions of law : "(i) Whether the Tribunal is justified in h....

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....olling mill situated in the same compound holding different central excise manufacturing registrations. (b) It is claimed that the metal section parts manufactured by re-rolling mill were transferred to the tower line unit on payment of duty and used in the manufacture of transmission tower lines. The tower line unit cleared the transmission tower lines on payment of duty. (c) The tower line....

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....it merely involved adjustment from out of their own CENVAT credit. It is relevant to note that the availability of excess CENVAT credit and remittance through CENVAT account are not disputed by the Department. (g) However, after this payment, the Department demanded interest on the payment made through CENVAT. The assessee protested on the ground that there had been huge excess amount and payme....

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.... that the order of the Tribunal was passed upon production of necessary documentary proof and confirmation of the same by both sides. The following extract from the relevant portion of the order of the Tribunal would make things very clear : "On production of necessary documentary proof before the Bench, both sides confirm that the appellants had sufficient credit in their cenvat account during....