2014 (7) TMI 26

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..... Shri G.P. Thomas, Authorized Representative, for the Respondent. ORDER This stay application and appeal has been filed by the appellant against O-I-A Nos. 105 & 106/2013 (Ahd-II)/CE/AK/Commr (A)/Ahd, dated 10-5-2013 on the ground that Sugar cess credit is not admissible to the appellant as the same is not covered under Rule 3(1) of the Cenvat Credit Rules, 2004 for the purpose of taking Cenvat .....

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..... the appeal itself is taken up for disposal. So far as recovery of interest is concerned it is observed from para 5 of both the show cause notices dated 29-8-2012 & 19-9-2012 that it has been specifically mentioned that interest is not required to be paid by the appellant. By confirming the interest in O-I-O adjudicating authority has, therefore, gone beyond the scope of show cause notices. Theref .....

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