M/s Daurala Sugar Works Versus Commissioner of Central GST & C.E., Meerut
Central Excise
2018 (7) TMI 1775 – CESTAT ALLAHABAD – TMI
CESTAT ALLAHABAD – AT
Dated:- 15-6-2018
APPEAL No. E/70138/2018-EX[SM] – A/71114/2018-SM[BR]
Central Excise
Mr. Anil G. Shakkarwar, Member (Technical)
Shri S.C. Kamra & Shri Kartikeya Narain, Advocates for Appellant
Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent
ORDER
Per: Anil G. Shakkarwar
The present appeal is arising out of Order-in-Appeal No. MRT/CX/000/APPL-MRT/199/2017-18 dated 26/10/2017 passed by Commissioner, CGST (Appeals), Meerut.
2. The brief facts leading to filing of present appeal before this Tribunal are that the Commissioner (Appeals) has passe
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learned Commissioner (Appeals) also rejected the refund on limitation. Aggrieved by the said order, appellant preferred present appeal before this Tribunal.
3. Heard the learned Counsel for appellant who have submitted that they had submitted a written submission before the learned Commissioner (Appeals) on 12.09.2017 and they contended before learned Commissioner (Appeals) in para-9 of said written submission that for the subsequent period in similar circumstances they had deposited Rs. 1,83,560/- by way of reversal of Cenvat credit during the period from March, 2014 to December, 2014 and similar show cause notice demanding Rs. 1,14,09,360/- under said Rule 6 (3) was issued to them which was dropped by the Commissioner and subsequently, t
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