9911796707
TMI Blog2013 (10) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate For the Respondent : Shri P. Arul, Superintendent (AR) JUDGEMENT Per Mathew John 1. After hearing both sides for some time, it was found that this issue has already been decided by the Tribunal and therefore after waiving the requirement of pre-deposit of dues arising from the impugned order, appeal itself was taken up for disposal. 2. Appellant is a manufacture of sugar. During the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is contesting penalty as per the appeal papers but they are also contesting interest in terms of the submissions orally made during hearing. 3. She submits that the question whether any reversal of credit is required on account of the waste products has already been decided in the case of Manakpur Chini Mills Vs CCE Allahabad - 2012 (284) ELT 79 (Tri.-Del.) holding that there is no need fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pay the interest payment now being insisted upon to be paid in cash. Further there is no justification in sustaining the penalty. Therefore, in the facts and circumstances of the case, we order that there is no need for any further reversal or recovery towards interest and penalty from the appellant. 6. Stay petition and appeal are disposed of accordingly. (Dictated and pronounced in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
