TaxTMI 
TaxTMI 
2019 (6) TMI 197
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....aged in manufacture of dutiable and exempted dairy products. They availed cenvat credit on entire quantity of Furnace oil received in their factory which was used for producing steam and the steam in turn was used for various process of manufacture of dutiable and exempted goods. They were issued show cause notices for recovery of credit involved in such quantity of inputs used in manufacture of exempted goods for the period July 2001 to May'2005. The demand was upheld by the adjudicating authority. Aggrieved, the appellants filed appeal before Commissioner (Appeals) that the demand has been wrongly confirmed on the basis of value of the products whereas the same should have been on the basis of usage. They also contended that the adjudicat....
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....s reliance upon earlier order of Tribunal and Hon'ble High Court in their own case the Appellate Commissioner held that if an order passed by lower authority is not challenged before higher forum, it does not mean that remedial action cannot be taken for any subsequent period or instance. He relied upon the Apex Court order in case of B.J. Akkara, Col. (Retd.) 2007 (207) ELT 3 (SC) and C.K. Gangadharan 2008 (228) ELT 497 (SC). He thus rejected the appeal filed by the Appellant. Aggrieved, the Appellant has filed present appeal. 2. Ld. Counsel Sh. Paresh M. Dave appearing for the appellant submits that the impugned order passed against them is not sustainable as the revenue is bound by the Hon'ble Gujarat High Court Order in their own case....
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....duced the details of exempted products, quantity of steam required for such products and quantum of FO attributable thereto for all 8 show cause notices involved in this appeal pointing out that there was atleast an amount of Rs. 20,66,934/- which was recovered in excess for the entire period on the basis of incorrect method of calculation. 3. Per Contra Ld. AR Sh. T.G. Rathod, appearing for the revenue supports the findings of the Appellate Commissioner. He relies upon the judgment of Gujarat Narmada Valley Fertilizers Co. Ltd. 2014 (306) ELT 315 (GUJ.) to state that the Hon'ble Gujarat High Court in its judgment has held that the ratio of judgment in case of Gujarat Narmada Valley Fertilizers Co. Ltd. 2009 (240) ELT 661 (SC) and Maruti ....