2023 (6) TMI 450

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....llant Shri Xavier Mascarenhas, Supdt (AR) for the respondent ORDER Per : AJAY SHARMA These appeals have been filed assailing the impugned order dated 02.04.2019 passed by Commissioner (Appeals), CE & GST, Nashik rejecting the appeal filed by the appellant. 2. The appellant herein is engaged in manufacture of Sugar and Molasses. During the period 26.11.2016 to 30.6.2017 they availed ....

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....goods and the same culminated in the Orders-in-Original dated 25.5.2018 and 28.5.2018 respectively confirming the demand and ordering its recovery alongwith interest and also equal penalty. Aggrieved, the appellant filed appeal and the learned Commissioner (Appeals) vide impugned order dated 19.3.2019 although upheld the demand but reduced the penalty to 10% of the Cenvat credit disallowed. 3. ....

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....o have findings regarding accepting or rejecting the submissions of the appellant after taking recourse to the said project report and more particularly its executive summary. I am of the considered view that this issue needs to be re-looked into by the learned Commissioner and therefore the same is remanded to the first appellate authority. 4. So far as bullock carts are concerned, it is the c....

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....t credit of Rs.3,16,661/- availed on HR Steel sheet (chequered plate), MS Angle, channel, non alloy steel bar and MS beam. According to the department, it has been informed during the course of audit that the said goods were used for supporting structure of capital goods but before the authorities below the appellant submitted that after receiving the show cause notice they have done verification ....