2008 (8) TMI 260

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....horilal, SDR, for the Respondent. [Order]. - The brief facts of the case are that the appellants are engaged in manufacture of sugar, molasses and ethyl alcohol etc. which are dutiable goods and cattle feed falling under Chapter No. 23 which are exempted under Notification No. 10/96, dated 23-7-96 as amended. The appellants have been availing Cenvat credit in respect of inputs used in the manuf....

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....02 read with Section 11AC. The show cause notice was adjudicated by Jt. Commissioner, who dropped the proceedings against them but on an appeal filed by the revenue, Commissioner (Appeals) confirmed the demand of duty amounting to Rs. 7,44,669/- along with interest and imposed a penalty of Rs. 50,000/- under Rule 13(1) of the Cenvat Credit Rules, 2002. It is against this order that the appellants ....