2019 (9) TMI 1553

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....horized Representative for the Appellant ORDER The brief facts of the case are that the appellants, M/s Tata Refractories Ltd., presently known as M/s TRL Krosaki Refractories Ltd., are engaged in the manufacture of refractories in their factory at P.O.- Gumadera, Belpahar, Dist.-Jharsuguda in the State of Odisha and making use of the facility of cenvat credit on the input/capital goods and the ....

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....ch the demand for duty has been raised by the Department has been struck down by the various High Courts as ultra vires. In this connection, he referred to some of the decisions, (i) 2014 (310) Excise Law Time 833 (Gujarat) (Indsur global Ltd. V. Union of India), (ii) 2015 (326) Excise Law Time 256 (Punjab & Haryana), (iii) (Sandley Industries v. union of India), 2015 (323) Excise Law Time 489, (i....

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....ever, Revenue has challenged all such orders by filing SLP before the Hon'ble Supreme Court. The Hon'ble Supreme Court has admitted the SLP and had stayed the operation of all such decisions of the High Courts. Accordingly, he submitted that the issue may be kept pending until outcome of the decision of the Hon'ble Supreme Court. 5. We have heard both sides and perused the record. 6. We have als....