2019 (4) TMI 642

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.... Mr. V. B. Gaikwad, Advocate For the respondent ORDER Per: S.S GARG The Revenue has filed the present appeal against the impugned order dated 21.3.2018 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal of the respondent-assessee by relying upon the decision of the apex court in the case of DSCL Ltd. & Ors. on the same issue. 2. Briefly the facts of the....

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....ioner vide the Order-in-Original has confirmed the demand for an amount of Rs. 21,22,238/- along with interest and equal penalty under Rule 15(1). Aggrieved by said order, the respondent-assessee filed appeal before the Commissioner (A), who allowed the appeal of the respondent-assessee. Against which, the Department has filed the present appeal. 3. Heard both the parties and perused the record....

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.... Ltd.: 2019 (2) TMI 568 • CCE vs. Gokak Sugars Ltd. : 2018 (10) TMI 1465 • CCE vs. Chhatrapati SSK Ltd. : 2019 (2) TMI 1301 • Athani Sugars Ltd. vs. CCE: 2019 (2) TMI 379 • Pannageshwar Sugar Mills Ltd. vs. CCE: 2018 (10) TMI 966 • Kichha Sugar Company Ltd. vs. CCE: 2018 (10) TMI 1151 • Shree Narmada Khand Udyog vs. CCE:....

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....d. cited supra. Further, the Division Bench of the Tribunal in the case of Jakarya Sugars Ltd. cited supra has also considered the same issue and after relying upon the judgment of the Allahabad High Court in the case of Gularia Chini Mills has held that in the generation of electricity from bagasse, no other input or input service is used and therefore, the electrical energy is neither excisable ....