TaxTMI 
TaxTMI 
2026 (7) TMI 1614
X X X X Extracts X X X X
X X X X Extracts X X X X
....7 And Excise Appeal No. 87719 of 2017 - Final Order No. 85909 - 85916/2026<br>Central Excise<br>Hon'ble Mr S.K. Mohanty, Member (Judicial) And Hon'ble Mr M.M. Parthiban, Member (Technical) For the Appellants : Shri Kiran Chavan and Shri Sachin Chitnis, Advocates For the Respondent : Shri Rajiv Ranjan, Assistant Commissioner (AR) ORDER PER: S.K. MOHANTY : Heard both sides and examined the case records. 2. The issue involved in all these appeals is identical and accordingly, the same are taken up for hearing together, and a common order is being passed. 3. Brief facts of the case are that the appellants are engaged inter alia, in the manufacture and clearance of sugar and molasses, falling under Chapter 17 of the First Sc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ellants have preferred these appeals before the Tribunal. 4. The issue as to whether, sale of electricity to outside parties would be considered as sale of exempted goods for the purpose of payment of an amount @ 6% on the value of such goods, is the subject matter of the present dispute. We find that the issue arising out of present dispute is no more res integra, in view of the Final Order No. A/85296-85307/2026 dated 17/02/2026 passed by this Bench of the Tribunal, in the case of M/s Olam Agro India Pvt Ltd & others v. Commissioner of CGST & Central Excise, Pune - I. The relevant paragraphs recorded in the said order are extracted herein below: "3. Brief facts of the case are that the appellants are engaged inter alia, in the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ule 6(3) of the CENVAT Credit Rules, 2004 should be applicable and thus, the appellants are liable to pay 6% of the value of electricity sold to the outside parties. The show-cause notices issued in this regard were adjudicated by the original authorities vide various Orders-in-Original, wherein the proposals made in the SCNs were confirmed. On appeal against those adjudication orders, the learned Commissioner (Appeals) vide the impugned order dated 03.08.2017 has upheld confirmation of the adjudged demands and rejected the appeals filed by the appellants. Feeling aggrieved with the impugned order dated 03.08.2017, the appellants have preferred these appeals before the Tribunal. 4. We find that an identical dispute in the case of M....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e issue arising out of the present dispute regarding payment of amount of 6% in terms of Rule 6(3) of the Rules of 2004, shall not be applicable in case of generation of electricity and wheeling out the same to M/s MSEDCL. We find that the order dated 17.11.2021 passed by the Commissioner of GST, Aurangabad (supra) has been accepted by the Committee of Chief Commissioners in their meeting held on 11.02.2022. Since, no appeal was preferred against the said order dated 17.11.2021, the matter arising out of the present dispute regarding payment of amount under Rule 6 (3) ibid has attained finality and cannot be agitated further. In view of the fact that the issue arising out of the present dispute, is no more open for any debate, in view of th....