2022 (11) TMI 748

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..... thorised Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 15-11-2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellant are manufacturers of Cement. On the basis of information called from the Appellant, it was observed tha .....

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..... e 14 of the Cenvat Credit Rules, 2004 and proposing imposition of penalty under Rule 15 ibid. The said show cause notices were adjudicated by the adjudicating authority vide Order-In-Original dated 26.11.2018 who dropped the proceedings. Aggrieved by the said order, revenue filed appeal before the Commissioner (Appeals) who after considering the submissions of the parties vide impugned order-in-ap .....

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..... from factory/ depot to customer's premises. Appellant are paying central excise duty at specific rate on ad-valorem on MRP basis. Therefore, the value of the transportation is included in the value of the final products. Hence, if the Cenvat Credit of Service tax paid on the transportation is not allowed it would lead to double taxation. He placed reliance on the following decisions. * Ultratech .....

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..... e findings of the impugned order. He placed reliance on the following decisions. * 2018(9) GSTL 337(SC) -CCE Vs. Ultratech Cement Ltd. * 2018(13) GSTL J101(SC) - Ultratech Cement Ltd. Vs. Commissioner * 2019-TIOL 132-SC-CX-LB- Mahale Engine Components India Pvt. Ltd. Vs. Union of India & Others. * 2020-TIOL-132-SC-CX-LB- Mahale Engine Components India Pvt. Ltd. Vs. Union of India & others. .....

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..... er is not in accordance with law. The Commissioner (Appeals) did not deal properly with these documents/ details and facts submitted by the Appellant before him in the impugned order. Therefore the case needs to be reconsidered by the Commissioner (Appeals) to decide the appeal a fresh after considering the said documents and vital facts and Board Circulars and all the judgments relied upon by the .....

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