2019 (8) TMI 418

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..... ndent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 22.10.2018 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, molasses, and ethyl alcohol falling under chapter 17 of the Schedule to the Central Exc .....

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..... rity as well as the Commissioner (A), both have upheld the demand raised in the show-cause notice. 3. Heard both the parties and perused the records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed by ignoring the judicial precedents. He further submitted that this issue is no more res integra and is settled by vari .....

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..... he present appeals is no more res integra and 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 .....

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