2018 (6) TMI 177

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....ue against Order-in-Appeal No. HYD-EXCUS-001-APP-115-16-17, dated 18.01.2017. 2.  Heard both sides and perused the records. 3.  The issue that falls for consideration in this appeal is whether the appellant is required to reverse an amount equivalent to 6% of the value of their goods cleared by them as exempted under the provisions of Central Excise (Removal of Goods at Concessional Ra....

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....in respondent's own case. "(5) I have considered the appeal and the records submitted by the appellant alongwith the original case file and the records submitted before the original authority. The issue for decision is whether the appellant is liable to reverse credit of duty taken on inputs used in excisable goods cleared without payment of duty under Annexure-45 by availing benefit of Notif....

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....Order No. A/ 30957/2016, dated 07.10.2016 1 have perused the said final order and find that the Hon'ble Tribunal after considering various decisions rendered by Hon'ble Tribunal in the cases of CCE, Indore vs SRF Ltd [2008(223) ELT 508 (Tri.-Del.) and Aureola Chemicals Ltd vs CCE, Indore [2004(175) ELT 148 (Tri. Del.)] and the decision of Hon'ble Rajasthan High Court in the case of Hin....

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....n the assessee's own case. Ld. Counsel produces a copy of the Final Order No. A/30957/2016, dated 07.10.2016. On perusal of the said order of the Tribunal, I find that the issue is the same and the Bench has considered all the decisions which were cited and came to conclusion that the issue stands covered in favour of the assessee and held that the demands are unsustainable. I find no reason t....