2019 (4) TMI 642

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....e 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 present case are that the respondents ar....

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....irmed 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 records. 4. Learned AR for the Revenue has submi....

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....018 (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: 2018 (8) TMI 1075 6. After considering the submissions of both the parties and perusal of material on record, I fin....

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....dered 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 under Section 2(d) of Central Excise Act, 1944 nor exempted goods and hence, Rule 6 is not applicable. 6.1 By following....