2025 (1) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Indranil Banerjee and Subrata Mukherjee, Advocates, for the Respondent. ORDER The Court : This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 (the Act) is directed against the final order passed by the Customs, Excise, Service Tax Appellate Tribunal, Eastern Zonal Bench (the Tribunal) in Appeal No. 76252 of 2018 dated 20-4-2023. The revenue has raised the fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the department. (iv)  Whether the ingredients of Section 11A(1) of the Central Excise Act is available in this case or not ? 2. The respondent/assessee assailed the correctness of the order passed by the Commissioner, Central Excise (GST & CX), Howrah Commissionerate demanding Central Excise duty from the period of August 1997 to July 1998 in terms of Section 11A of the Central Excise ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... buyers of final products to avail excess MODVAT credit. It was further alleged that loss of revenue was recoverable from the assessee in terms of the proviso to Section 11A of the Act with interest with interest under Section 11AB of the Act and penalty under Rule 173Q and the Rules read with Section 11AC of the Act. The demand which was raised in the show cause notice dated 2-4-2002 was dropped ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Learned Tribunal had rightly noted that the Commissioner had granted permission vide letters dated 29-3-1997 and 20-4-1998. This aspect of the matter is not in dispute as it has been admitted in the order passed by the Commissioner dated 29-12-2017, wherein the Commissioner would observe that permission was granted by the Commissioner in response to the request made by the assessee and in the int....