2017 (9) TMI 1544

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....ner (AR) for Appellant Shri Rajesh Chhibber, Advocate for Respondent ORDER The present appeal filed by Revenue is directed against Order-in-Appeal No. MRT/EXCUS/000/APPL-I/531/2015-16 dated 29/02/2016 passed by Commissioner of Central Excise (Appeals-I), Meerut. 2.   The brief facts of the case are that the respondent were registered with Central Excise and Service Tax Depart....

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....on' for the sale of their final products. The show cause notice was issued by invoking proviso to Section 11A (5) of Central Excise Act, 1944. The matter was contested by the respondent and said show cause notice was adjudicated through the Order-in-Original dated 30.09.2015 wherein the original authority confirmed the demand and imposed a penalty of Rs. 9,00,873/-. Aggrieved by the said order, re....

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....nvat Credit Rules, 2004 which reads as follows:- "for the purpose of this clause sales promotion includes services by way of sale of dutiable goods on commission basis". Further, the learned Commissioner (Appeals) has held that the said explanation was clarificatory in nature and was also applicable to the period prior to 3rd February, 2016 on the basis of following case laws:- Needle Ind....

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....d revenue has relied upon the judgement of Hon'ble High Court of Gujrat in the case of Commissioner of Central Excise Vs Cadila Healthcare Ltd. in Tax Appeal No.353 of 2010 and 204 of 2011 and submitted that the said decision was pronounced before the amendment of Cenvat Credit Rules by Notification No.06/2016-CE (NT) dated 03.02.2016 and therefore the same is not squarely applicable in the presen....