2023 (6) TMI 1193

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....EMBER ( 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 & Service tax, Surat -I. A common issue i....

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....ad 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 Cenvat Credit. The said show cause notices were....

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....llowing 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 Appellant and the Appellant company is required to pay the differenti....