2023 (3) TMI 1613

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....lela Nageswara Rao, Member (Technical) For the Appellant : Shri Ravi Raghavan, Advocate. For the Respondent : Shri P. Saravana Perumal, Authorised Representative. ORDER PER : P.A. AUGUSTIAN The appellant is a Private Limited Company registered with Department for manufacture of cement and Central Excise Appeal No. 1678 of 2011 clinker. The appellant were filing Monthly ER-1 Ret....

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....2010 JC 06.01.2010 01/09 to 06/09 48,10,542/- 08.03.2010, 11.02.2011 69/2010 ADC 13.07.2010 07/09 to 12/09 16,68,307/- 30.09.2010     Total 4,90,72,926/-   2. The Commissioner of Central Excise passed the Order-inOriginal dated 22.03.2011 confirming the proposals in the Show Cause Notice by relying on the decision of the Larger Benc....

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....el for the appellant also submitted that the impugned order is issued by the adjudication authority confirming the proposal in the show cause notice by relying on the decision of Larger Bench in the case of M/s Vandana Global Ltd. Vs CCE, Raipur, 2010 (253) ELT 440 (Tri. LB). Further, he submitted that the said decision of Larger Bench is not sustainable as the said decision has been reversed by t....