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TMI Blog2019 (6) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... back to the adjudicating authority to ascertain the quantum of credit to be reversed / paid based upon the actual use of quantity of such input in exempted goods - appeal allowed by way of remand. - Excise Appeal No. 856 of 2010 - A/10972/2019 - Dated:- 3-6-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) Sh. P.M. Dave Sh. Aditya Tripathi, Advocate for the for the Appellant Sh. T.G. Rathod, Authorized Representative for the Respondent ORDER PER: RAMESH NAIR The present appeal has been filed against Order-in-Appeal No. 60/2010-AHD-III-KCG/CE/COMMR-A dated 03.03.2010 passed by Commissioner (Appeals) Ahmedabad. The b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the department before Hon ble Gujarat High Court has been dismissed on 19.02.2009 and hence the order of Joint Commissioner disallowing cenvat credit for the past period on the basis of judgments of Hon ble Supreme Court is illegal and unauthorised. The Appellate Commissioner vide impugned order dismissed the appeal filed by the Appellant holding that appellants have not produced any evidence regarding quantity of steam used in dutiable and exempted goods even after grant of time. They did not suggest any other method for calculating the quantum of credit attributable to dutiable or exempted goods. Therefore there is no merit in Appellant s contention and their liability is as per the Apex Court judgment in case of Maruti Suzuki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not permissible for state to take a contrary view in case of the same assessee in whose case a previous judgment involving the same subject matter was allowed to attain finality and it was also not permissible to the State to take contrary view against the same assessee for the period for which the previous decision was accepted by the department. He relies upon the decisions in case of Gujarat State Fertilizer Chemicals Ltd. 2001 (43) RLT 270 (GUJ), Abdul Salam AIR 1981 J K 21, Barkat Ali Others AIR 2001 Rajasthan 51, Dunlop India Ltd. 2008 (229) ELT 556 (KOL.), OIO No. 01 to 06DC/MEH/DIV/10-11 Dated 01.04.2010 in Appellant s own case, East India Sandal oil Industries Manu/ap/0094/1982, Godrej Boyce Mfg. Co. Ltd. 1994 (71) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of judgment in case of Gujarat Narmada Valley Fertilizers Co. Ltd. 2009 (240) ELT 661 (SC) and Maruti Suzuki Ltd. 2009 (240) ELT 641 (SC) are binding on the department and even the Hon ble High Court unless and until the same are overruled by the Larger bench of the Hon ble Supreme Court. The relevant findings of the Hon ble High Court are as under: 3. At the outset, it is required to be noted that as such the decision of the Hon ble Supreme Court in the case of Gujarat Narmada Fertilizers Co. Ltd. (supra) and the decision of the Hon ble Supreme Court in the case of Maruti Suzuki Ltd. (supra) still hold the field and therefore, the aforesaid two decisions are binding to the Department and even this Court unl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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