2017 (12) TMI 703

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....Saran, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 24.05.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are holding Registration Certificate No.AADFH2310KXM001 and are engaged in the manufacture of spo....

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....e lower authority referring to the Hon'ble Supreme Court decision in the case of M/s. Saraswathi Sugar Mills and M/s. Allied Air Conditioning Corporation, has held that the credit availed on the said items is irregular and ordered for recovery of same besides demanding interest and imposition of penalty on the appellant. 3. Aggrieved by the order-in-original, the appellant filed the appeal befo....

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.... further submitted that the impugned order as well as the adjudicating order has travelled beyond the show cause notice and cannot be sustained. For this submission, he relied upon the following decisions: • Bharat Aluminium Co. Ltd. Vs. CCE., Raipur - 2008 (228) ELT 445 (Tri.-Del); • Unitech Machines Ltd. Vs. CCE & ST., Meerut-I - 2015 (329) ELT 860 (Tri.-Del.); ....

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....tled in favour of the appellant in various decisions which are as follows: • Suguna Metals Pvt. Ltd. Vs. CC, CE & ST., Hyderabad-I - 2016 (339) ELT 119 (Tri.-Hyd.); • Metrochem Industries Ltd. Vs. CCE., Vadodara-I -2013 (292) ELT 578 (Tri.-Ahmd); • Monnet Ispat & Energy Ltd. Vs. CCE, Jaipur - 2015 (330) ELT 711 (Tri.-Del); • India Cements Ltd. Vs....