9911796707
TMI Blog2018 (1) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... peal dismissed - decided against Revenue. - CEA No. 35 of 2017 - - - Dated:- 19-12-2017 - MR. AJAY KUMAR MITTAL, J. For The Appellant-Revenue : Mr. Saurabh Goel, Senior Standing Counsel Ajay Kumar Mittal, J. 1. This appeal has been preferred by the appellant-revenue under Section 35G of the Central Excise Act,1944 (in short, the Act ) against the impugned order dated 11.01.2017, Annexure A-4, passed by the Customs, Excise Service Tax Appellate Tribunal, Chandigarh Bench (in short, the Tribunal ) in Appeal No. E/1506/2011, claiming following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the Tribunal has committed a grave error of law in allowing the appeal of the respondent i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. The assessee produced and cleared dutiable as well as exempted products using inputs on which Cenvat Credit has been availed without maintaining separate accounts for receipt, consumption and inventory of input and/or input service as prescribed under Rule 6(2) of Cenvat Credit Rules, 2004 (in short, the Rules ). The assessee cleared exempted products valued at ₹ 2,32,09,621/- at nil rate of duty during the period from February 2008 to September 2008 and failed to pay an amount equal to 10% of the total value excluding sales taxes in terms of Rule 6(3) of the Rules. Accordingly, show cause notice dated 8.3.2009, Annexure A.1 was issued to the respondent-assessee. The said show cause notice was adjudicated vide order dated 3.2.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee before the Commissioner (Appeals) was dismissed. However, the Tribunal relying upon the decisions of the Bombay High Court in Hindalco Industries Limited vs. Union of India, 2015(315) ELT 10 (Bom.) and Allahabad High Court in Balrampur Chini Mills Limited vs. Union of India, 2014(300) 372 (All.), held that for the by-products i.e. chhilka, dhundli, bhushi and sprout emerging during the manufacturing of malt and malt extract, the assessee is not liable to pay 10% of the value of the said goods. In Balrampur Chini Mills Limited s case (supra), it was held by the Allahbad High Court that Bagasse emerged as waste/intermediary/by-product during crushing of sugarcane for manufacture of final product sugar. There was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
