2019 (3) TMI 30

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....DER Per : S.S GARG The present appeal is directed against the impugned order dated 23.3.2018 passed by the Commissioner (A) whereby he has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar and molasses on payment of Central Excise duty falling under Chapter 17 of t....

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....on record. 4. On the other hand, the learned AR defended the impugned order. 5. After considering the submissions of the learned AR and perusal of the material on record and the decision of the Tribunal, I find that this issue is no more res integra and has been settled in favour of the assessee by this Tribunal in the case of M/s. Venkateshwara Power Project Ltd. & Ors. vs. CCE: 2018 (11) T....

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.... used and therefore, the electrical energy is neither excisable under Section 2(d) of Central Excise Act, 1944 nor exempted goods and hence, Rule 6 is not applicable. 6.1 By following the ratios of the above said decisions, I am of the considered view that the demand of 6% of the value of electricity sold to various companies is not sustainable in law and therefore, I set aside the demand by al....