2019 (4) TMI 643

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....rish, Jt. Commissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 28.11.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter Hea....

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....t of the electricity is supplied to outside power distribution companies for consideration and also supplied to residential colony. However, during January 2016 to March 2016, they have not paid an amount of 6% of the value of electricity at Rs. 3,58,093/-, supplied to residential colony located outside the factory. Therefore, a show-cause notice dated 23.01.2018 was issued to the appellant for co....

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.... the issue in favour of the assessee. In support of his submission, he relied upon the following decisions: • Venkateshwara Power Project Ltd. & Others vs. CCE: 2018 (11) TMI 913 • Ugar Sugar Works Ltd. & Ors. vs. CCE: 2019 (3) TMI 31 • Ugar Sugar Works Ltd. vs. CCE: 2019 (2) TMI 860 • Indian Cane Power Ltd. & Others vs. CCE: 2019 (2) TMI 562 ....

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.... record, I find that the issue involved in the present appeals is no more res integra and has been settled by the decision of the Allahabad High Court in the case of Gularia Chini Mills cited supra which has been approved by the Hon'ble Supreme Court in the case of UOI vs. M/s. DSCL Sugar Ltd. cited supra. Further, the Division Bench of the Tribunal in the case of Jakarya Sugars Ltd. cited supra h....