2022 (2) TMI 543

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....e Appellant Shri Rama Holla, Superintendent(AR) for the Respondent ORDER The appellants, M/s. Shree Renuka Sugars Ltd., Havalga, are engaged in the manufacture of sugar and by-products thereof; they have also established a bagasse-based unit for manufacturing steam, which is used in the manufacture of electricity which was partly utilised in the factory and partly sold to Government and o....

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....facture of sugar; none of these are utilised in the manufacture of electricity; only item which is used is bagasse, the waste. He also submits that the Department erred in considering only the turnover of sugar, molasses and electricity and ignored turnover of other dutiable items like denatured ethanol etc.; the show-cause notice has also erred seriously in considering that the GTA service which ....

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.... for the Department to invoke the extended period of limitation for issuance of show-cause notice; the appellant has disclosed invoice-wise availment of inputs and input services along with monthly ER1 returns; generation and sale of electricity details were also submitted vide ER4 returns and the same are reflected in the balance sheet. Therefore, he submits that in view of the following cases, e....