2018 (12) TMI 1776

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..... llans. Appeal dismissed - decided against Revenue.
Hon'ble Shri Anil Choudhary, Member (Judicial) And Hon'ble Shri C.L. Mahar, Member (Technical) Shri R.K. Mishra, Authorized Representative (DR) - for the appellant. Shri Anurag Kapur, Advocate - for the Respondent. ORDER C.L. MAHAR :- The brief facts of the case are that this is an appeal filed by the Department against the order of the Commissioner (Appeals) dated 29 May 2018. The respondent/assessee is engaged in manufacture of cement and cement clinker falling under Chapter 25 of the Central Excise Tariff Act, 1985. The respondent assessee clears their final product namely cement/clinkers on payment of appropriate central excise duty and on payment of VAT/CST. The Department has .....

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..... provision of Section 11AA has also invoked. The matter has been adjudicated by the learned Commissioner vide his order dated 31 February 2018 whereunder a central excise duty amounting to ₹ 1,25,23,226/- has been confirmed and equal amount of penalty has also been imposed. The respondent/assessee has approached the Commissioner (Appeals) against the abovementioned order-in-original and learned Commissioner (Appeals) has allowed the respondent/assessee's appeal following the judgment of this Tribunal in the case of M/s Pioneer Engineering Industries vs. Commissioner of Central Excise, Indore in Central Excise appeal No. 51973 of 2017, the decision of M/s Pioneer Engineering Industries was based on the decision of this Tribunal in the .....

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..... y in the form of remission of Sales Tax subject to the conditions to be fulfilled…. The subsidy in the form of remission of sales tax was in fact a percentage of capital investment… Separate assessment orders were thus issued by the assessing officer of the sales tax department from time to time towards the incentive scheme amount. The Competent Authority was required to necessarily pass order for remission of such tax separately for each tax period. The remission of tax is thus directly related to capital investment in fixed asset. There was no option to claim exemption from payment of sales tax. The quantum of remission was based upon the investment made in the fixed assets. The condition of the remission amongst others incl .....

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