2017 (6) TMI 1195

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....mar Singh (Supdt.) AR, for Respondent Per: Anil G. Shakkarwar The present appeal is directed against Order-In-Appeal No. 04/CE/APPL/ALLD/2012 dated 6.01.2012 passed by Commissioner (Appeals) Central Excise, Allahabad.  2. Brief facts of the case are that the appellant are manufacturers of Sugar and Molasses. Audit of the appellants accounts were conducted and it was noticed by Reven....

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....mand and imposed equal penalty. Further the Original Authority also ordered that interest was payable.  Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) decided the appeal through  impugned Order-in-Appeal dated 06.01.2012. The learned Commissioner (Appeals) upheld Order-in-Original dated 23.06.2011 and rejected the....

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....ebit entry is permissible to be made, Credit entry for the duties paid on the input utilized in the manufacture of final exempted products will stand deleted in the accounts of the assessee. In simple terms the Honble Supreme Court has ruled that the debit entry of an irregular Cenvat credit will nullify the credit taken in the Cenvat account. Since the appellant has debited all the entries of Ce....