TaxTMI 
TaxTMI 
2018 (2) TMI 384
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....hearing application. There are two more appeals numbering E/23070/2014 & E/21576/2015 listed for regular hearing in supplementary cause list. Since the issue involved in all the three appeals is identical, after granting early hearing, with the consent of both sides, we take up all the appeals for final decision at this stage itself. The details of the appeals are as follows: Sl. No. Appeal No. O-I-O No. and Date Period involved Duty and Penalty (Rs) 1 E/21263/2014 01/2014 dated 10/01/2014 01.03.2012 to 31.12.2013 4,89,96,301/- 50,00,000/- 2 E/21576/2015 09/HEB/COMMR/B1/2015 dated 31/03/2015 01.12.2013 to 28.02.2014 1,09,98,791/- 27,00,000/- 3 E/23070/2014 28/2014 dated 24/07/2014 January 2013 to November 2013 6,19,94,....
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....pertaining to the appellant for the earlier period came up before the Tribunal in which the issue was decided in their favour vide Final Order No. 20331/2016 dated 04.02.2016, in which the Tribunal has observed as under: "3 We find that the appellants manufacture two categories of goods namely packing material (falling under chapter 39) and Instant Food Mixes, Ready to Eat Food Products etc., where the appellants claim benefit of Notification No. 01/2011-CE dated 01.03.2011. 3.1 From the facts it is clear that the appellants are taking CENVAT credit on the inputs to the manufacture of first category of goods namely packing material (printed laminated /metalized film and pouches). But it is also clear that the appellants are not taking C....
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....that if credit has been taken but the duty is debited subsequently, benefit of exemption under Notification containing condition regarding non-availment of Modvat credit cannot be denied. 3.4 This Tribunal s decision in case of Century Fibre Plates Pvt. Ltd. vs. Commissioner of Central Excise, Hyderabad: 2014 (313) E.L.T. 278 (Tri.-Bang.) also makes this position clear that the appellants as the facts stand, are entitled to the benefit of Notification No. 01/2011-CE dated 01.03.2011. The appellants are certainly legally entitled to the claim the benefit of Notification No. 01/2011-CE dated 01.03.2011. Commissioner Central Excise, when deciding the SCN issued to the appellants has not rightly appreciated the facts on the ground. There has ....