2017 (7) TMI 836

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...., Advocate, For the Respondent ORDER Per: SS GARG The present appeal filed by the Department is directed against the impugned order dated 13.10.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the appeal of the assessee and impugned order was modified. Briefly the facts of the present case are that the appellants are manufacturers of sugar, molasses....

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..... As per Rule 3 of the Cenvat Credit Rules, 2004 the assessee is not entitled for the cenvat credit of cess on sugar as the cess on sugar is not specified in sub clause (i) to (xi) of Rule 3(1) of the Cenvat Credit Rules 2004. On these allegations, a show-cause notice dated 28.04.2011 was issued to the assessee proposing to recover the irregular cenvat credit availed by the assessee along with int....

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....ed penalty of Rs. 5,00,000/- (Rupees Five Lakhs only) on the assessee under Rule 15 of Cenvat Credit Rules, 2004. Aggrieved by the Order-in-Original, assessee preferred an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide the impugned order dated 13.10.2014 has allowed the appeal of the assessee and set aside the impugned Order-in-Original. Aggrieved by the said order, t....

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....he present case is no longer res integra and has been settled by the Hon'ble Karnataka High Court in the case of Shree Renuka Sugars Ltd. cited supra which is squarely applicable in the present case. He further submitted that the impugned order has also relied on the decision of the Karnataka High Court and has allowed the appeal of the assessee. He further submitted that pendency of appeal be....