2017 (5) TMI 327

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..... hri Sameer Chitkara, A.R. (Addl. Commissioner) For Respondent: Shri Amol P. Dave, Advocate ORDER Per: Dr. D.M. Misra These appeals have been filed by the Revenue against OIO No.09/COMMR/2005, dt.26/05/2005, passed by Commissioner of C.Ex. & S.Tax, Ahmedabad-III, in non-compliance with the provisions of Rule 6A of CESTAT (Procedure) Rules, 1982 inasmuch as earlier a consolidated appeal was file .....

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..... smuch as they failed to fulfill the conditions of non-availment of MODVAT Credit on the inputs used in the manufacture of exempted goods, demand notice was issued to them for recovery of duty with interest and with proposal for penalty; also personal penalty on other respondents. On adjudication, the learned Commissioner has dropped the demand on the said issue. Aggrieved by the said order, the Re .....

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..... anufacture of finished goods which were cleared claiming the benefit of exemption Notification No.15/1994, dt.01.03.1994. The learned Advocate submits that the issue is no more res integra integra, which was considered specifically by Hon'ble Allahabad High Court in Hello Mineral Water (P) Ltd Vs UoI - 2004 (174) ELT 422 (All.) and subsequently followed by jurisdictional High Court in the case of .....

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