2021 (3) TMI 625

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....veena, Advocate for the Appellant Shri M. Jagan Babu, Authorized Representative (A.R.) for the Respondent ORDER By this appeal, the assessee has challenged the rejection of its plea as to the appropriation of refund due to it in respect of one of its units against the demand in respect of its another unit. 2.1 The undisputed facts as could be gathered from the Appeal record are that th....

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.... Butibory : Rs. 50 lakhs 14.11.2016 Ambattur : Rs. 50 Thousand 01.10.2016 2.2 It was the case of the appellant that they had also demonstrated the details of debit made in the CENVAT account page and further claimed that after finalization of their balance-sheet for the period 2016-17 and arrived at the differential ED payable in respect of the three units, as under: Excise D....

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.... demand the duty in respect of the Ambattur (appellant) unit vide Order-in-Original No. 01/2019 (DC)-PA dated 27.02.2019. The appellant having not met with success in its first appeal before the Commissioner of G.S.T. and Central Excise (Appeals-I), Chennai, has assailed the same by this appeal. 4. Ms. D. Naveena, Learned Advocate, appeared for the assessee-appellant and Shri M. Jagan Babu, Lea....

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.... excess amount of the appellant's Poonamallee Unit vide, Order-in-Appeal No. NGP/EXCUS/000/APPL/585/18-19 dated 29.03.2019. It is to be noted that since the appellant unit (Butibori) was under LTU, had there been no implementation of C.G.S.T. Act, 2017, then the appellant could have normally adjusted the differential Central Excise Duty in LTU. In fact, though this was brought to the notice of the....