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TMI Blog2018 (7) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... demand set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52251 of 2016 - A/52399/2018-EX[DB] - Dated:- 14-6-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) And MR. C.L. MAHAR, MEMBER (TECHNICAL) Appellant: Rep. by Sh. Pawan Shree Aggarwal, Adv. Respondent: Rep by Sh. R.K. Mishra, Adv. ORDER PER ANIL CHOUDHARY : The present appeal is filed by the assessee-Appellant against the Order-in-Original No. DLI-LTUNT-000-COM-067-2015-16 dated 29.01.2016 passed by the Commissioner of Central Excise, New Delhi, by which the demand has been raised under Rule 6(3)(i) of the Cenvat Credit Rules, 2004 @ 10% of the value of electricity sold by them to Uttar Pradesh Power Corporation Ltd. (UPPCL). 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es integra and has been decided in their favour in the case of Nanglamal Sugar Complex , Final Order No. 55843-55844/2016 dated 24.11.2016 in A.No. E/3753 3949 of 2012-EX(DB), wherein it was held that : 6. After hearing both the sides and on perusal of the records, it appears that the electricity produced was supplied to UP Power Corpn. Ltd. For the production of the electricity, the baggase, the waste, which is generated during the manufacture of sugar, is further used. 7. An identical issue has come up in Appeal No.58262/2013-EX(DB) in the case of DSM Sugar Mills Ltd., where the Tribunal vide Final Order No.A/51042/2014-EX(DB) dated 24.02.2014 has observed as under:- The point of dispute in the case is that when there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since in this case, as per the order sheet and as per the records of the Court master, by the order pronounced, the stay application as well as appeal had been allowed, while as per the operative portion of the order para 7 of the order only the stay application has been allowed, there is a mistake apparent from the record in para 7 of the order. The application for Rectification of Mistake is, therefore, allowed. Para-7 of the order No.51042/2014 dated 24.02.2014 is substituted by the following para:- The impugned order is, therefore, not sustainable. Though the matter was listed for hearing of the stay application only, since, the issue involved in this case stands decided in favour of the applicant by judgement of Hon ble Allaha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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