2017 (11) TMI 870

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....itten submissions for the Respondent.  [Order per: M.V. Ravindran] ORDER  This appeal is filed by the Revenue against Order-in-Appeal No.10/2012 (H-I) CE dated 30.03.2012. 2. None appeared on behalf of the respondent. Respondent has filed written submission stating that the issue is covered by the judgment of the Hon'ble Apex Court in the case of Union of India Vs. DSCL Sugar....

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.... 4. Ld. Departmental Representative submits that impugned order is in correct as appellant had not opted for maintaining separate accounts under Rule 6 of the CENVAT Credit Rules, 2004 is liable to reverse the amount equivalent to 10% or 5% of the value on pressmud and bagasse. He relied upon the following decisions: i) CCE, Chandigarh Vs. Stesalit Ltd., [2017 (347) ELT 385 (S.C.)] ii) Union....