2023 (6) TMI 1193

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) And HON'BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) Shri Willingdon Christian , Advocate for the Appellant Shri Tara Prakash , Deputy Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR : The present appeals are filed against the Order-in-Original No.70-71/Demand/2012 dated 28.02.2012 and 72-73/Demand/2012 dated 28-02-2012 passed by the Commissioner of Central Excise, Customs ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd account current (both the accounts instead of account current only) and hence has not paid duty in terms of Rule 8 of Central Excise Rules, 2002 and all those clearances made by the appellant from the Cenvat account shall be deemed to have been cleared without payment of duty. As a result, Appellant was issued show cause notices for recovery of duty in cash against the payment made through Cenv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y. In this context he placed reliance on the following judgments and Board Circular No. 766/82/2003-CX. Dated 15.12.2003 (i) Steel Tube of India Ltd. Vs. CCE- 2016(337) ELT 306 (Tri.) (ii) Malladi Drugs & Pharmaceuticals Limited vs. UOI -2015(323) ELT 489 5. He further submits that the entire exercise is revenue neutral, inasmuch as even if everything goes against the Appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f of the Revenue reiterates the findings of the impugned orders. 7. After hearing both the sides and on perusal of the records, we find that impugned orders were passed by the Ld. Adjudicating authority on 28.02.2013. Whereas the Hon'ble Gujarat High Court decision in the matter of Indsur Global Limited vs. Union of India decided on 26/27.11.2014. Therefore, the matter is remanded to the adjudi....