9911796707
TMI Blog2019 (4) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 28.11.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter Heading 1701 1190 and 1703 1000 of CETA, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide power distribution companies for consideration and also supplied to residential colony. However, during January 2016 to March 2016, they have not paid an amount of 6% of the value of electricity at Rs. 3,58,093/-, supplied to residential colony located outside the factory. Therefore, a show-cause notice dated 23.01.2018 was issued to the appellant for covering the period from January 2016 to M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of his submission, he relied upon the following decisions: * Venkateshwara Power Project Ltd. & Others vs. CCE: 2018 (11) TMI 913 * Ugar Sugar Works Ltd. & Ors. vs. CCE: 2019 (3) TMI 31 * Ugar Sugar Works Ltd. vs. CCE: 2019 (2) TMI 860 * Indian Cane Power Ltd. & Others vs. CCE: 2019 (2) TMI 562 5. On the other hand, the learned AR defended the impugned order and submitted that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been settled by the decision of the Allahabad High Court in the case of Gularia Chini Mills cited supra which has been approved by the Hon'ble Supreme Court in the case of UOI vs. M/s. DSCL Sugar Ltd. cited supra. Further, the Division Bench of the Tribunal in the case of Jakarya Sugars Ltd. cited supra has also considered the same issue and after relying upon the judgment of the Allahabad Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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