2021 (10) TMI 382

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....resentative for the respondent. ORDER M/s. Mangalam Cement Ltd., P.O. Aditya Nagar, Morak, Distt.-Kota (hereinafter called the 'Appellants') are engaged in the manufacture of OP/PP Cement falling under Chapter Heading No.2523 of the First Schedule of the Central Excise Tariff Act, 1985. 2. The appellants had filed a rebate claim for an amount of Rs. 30,00,000/- in respect of duty paid on the go....

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.... before the Tribunal. 6. Ld. Counsel for the appellant urges that vide Order-in-Original dated 18.02.2009, a demand of Rs. 9,24,406/- was confirmed, for disallowance of cenvat credit on cement and TOR Steel Bars. The appellant had preferred appeal before this Tribunal, which was rejected vide Final Order No.50309/2017-CU(SM) dated 12.01.2017. Thereafter, the appellant filed rectification applicat....

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.... as the issue of cenvat credit vide Order-in-Original dated 18.02.2009 is still pending before the Hon'ble Rajasthan High Court, the adjustment made in the present proceedings of rebate is liable to be set aside. 9. Opposing the appeal, ld. Departmental Representative supports the impugned order. He further relies on the ruling in the case of Anand Steel Rolling Works Pvt. Ltd. Vs. Union of India....

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....t. Ltd. -2006 (198) ELT 431 (T-Delhi) (2) Diamond Cement - 2009 (238) ELT 777 (Tribunal-Delhi) (3) TISCO Ltd. - 1990 (50) ELT 78 (Tribunal) 10. Having considered the rival contentions, provisions of Section 11 are very clear, which provide - "In respect of any duty and any other sum of any kind payable to the Central Government under any of the provisions of this Act or the rules made there....