2016 (11) TMI 1485

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....HRI S.S GARG, JUDICIAL MEMBER Smt. J.N Somaiya, Advocate For the Appellant Smt. Ezhilmathi, AR For the Respondent JUDGEMENT Per : S.S GARG Both these appeals are directed against the order passed by the Commissioner (A) vide his order dated 8.10.2012 vide which the Commissioner (A) has rejected the appeals of the appellant. Since the issue involved in both the appeals is identical, ....

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....ppellant received a show-cause notice dated 19.9.2008 calling upon them as to why the CENVAT credit of Rs. 4,07,473/- should not be denied and recovered under Rule 14 of the CENVAT Credit Rules, 2004 and besides this, interest and penalty has also been proposed. The appellant refuted the allegation in the show-cause notice by filing the reply. However, the Assistant Commissioner vide his Order-in-....

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....d upon the following decisions. (a) UOI vs. DSCL Sugar Ltd.: 2015 (322) E.L.T. 769 (S.C.) (b) Gularia Chini Mills vs. UOI: 2014 (34) S.T.R. 175 (All.) (c) Final Order No.20836/2016 dated 23.9.2016 passed in case of M/s. Venkateshwara Power Project Ltd. (d) Final Order No.20712/2016 dated 1.9.2016 passed in case of M/s. Hiranyakeshi S.S.K. Niyamit. (e) F....