2023 (10) TMI 589

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....RDER NO. 77202/2023<br>Central Excise<br>HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) And HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) Mr. Sunil Kadam & Rahul Patil, Authorized Representative for the Appellant Mr. P. K. Ghosh, Authorized Representative for the Respondent ORDER PER K. ANPAZHAKAN Shri. Renuka Sugars Ltd. (The Appellant) has filed the present appeal against the impugned or....

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....rom October 2009 to June 2013, the Appellant has availed the credit of Rs.22,38,85,048/- of Sugar Cess (and Ed.Cess and SHE Cess) paid on raw sugar imported by them. The Appellant has utilized the above credit while paying the Sugar Cess/Ed.Cess/SHE Cess on the refined sugar. The department contented that Sugar Cess is not a duty of Excise. Since Sugar Cess is not specifically covered under Rule 3....

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....-33. They submitted that the said decision of the Hon&#39;ble High Court was presented before the Commissioner, Haldia, at the time of adjudication, but he has not followed the decision on the ground that the said decision is contrary to the views expressed by the Hon&#39;ble Gujarat High Court in the case of Sahakari Khand Mandali Ltd. The Appellant submits that the issue involved in the case of ....

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.... in their own case, the CESTAT Chennai, as reported in 2207(218) ELT- 388, has allowed the credit of Sugar Cess (and Ed.Cess and SHE Cess) paid on raw sugar. The department has challenged the validity of the said order before the Hon&#39;ble Karnataka High Court and the Hon&#39;ble High Court has upheld the said order of the Tribunal, as reported in 2014(302)ELT-33. We also find that the departmen....