9911796707
TMI Blog2015 (6) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... the questions of law that arise for consideration in this appeal have already been answered by the Division Bench of this Court [2014 (5) TMI 790 - Karnataka High Court]. Since the same are pending adjudication before the Hon'ble Supreme Court, it is needless to state that any order that is to be passed by the Hon'ble Supreme Court would be applicable to the parties herein. - Appeal disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same, he approached the CESTAT. The appeal was allowed and the demand was set aside. Hence, the Revenue has filed the present appeal. 2. By order dated 25-2-2011, the appeal was admitted to consider the following substantial questions of law : (a) Whether the CESTAT is correct in coming to a conclusion that the Cenvat scheme is applicable in the present case. (b) Whether it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions contained in Rule 57Q(3) of the Central Excise Rules, 1944, and (2) Whether the Tribunal is right in setting aside the levy of penalty on the debt payable upon the capital goods? 6. The questions of law as framed in the earlier judgment are identical to the questions of law that have been framed in the present appeal. In terms thereof, the Division Bench answered the substantial q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein. 8. Consequently, the appeal is allowed. The substantial questions of law are answered in favour of the Revenue and against the assessee in terms of the order dated 8th September, 2011 passed in CEA No. 92/2007 in the case of The Union of India, Belgaum v. M/s. Jindal Praxair Oxygen Company Limited, Bellary district, Karnataka - 2014 (301) E.L.T. 49 (Kar.) subject to the final outcome o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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