2016 (4) TMI 1298

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..... Commissioner (AR), for the Respondent. ORDER The appellant, M/s. Kisan Sahkari Chini Mills Ltd., is in appeal against the Order-in-Appeal No. 193/CE/LKO/2014, dated 13-10-2014 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Luckow. 2. The brief facts of the case are that the appellant is manufacturer of sugar and molasses falling under Chapter Head 1701 11 90 and 17 .....

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..... f the Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 and interest payable under Section 11AB of the Act. Proposal for imposition of penalty under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 was also made. Observing the principles of natural justice the impugned order dated 19-1-2010 was passed by the Assistant Commiss .....

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..... ord, I find that the issue of reversal of Cenvat, on bagasse have been decided in favour of assessee by the Apex Court in U.O. India v. DSCL Sugar Ltd. reported at 2015 (322) E.L.T. 769 (S.C.), dated 24-7-2015. Accordingly, the Appeal is allowed subject to payment of cost of Rs. 10,000/- to be paid in 'Prime Minister's National Relief Fund'. Compliance is to be filed on or before 18-11-2016. (Pro .....

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