Case Law Details
Parle Agro Pvt. Ltd. Vs Commissioner (CESTAT Allahabad)
1. Excise Appeal 70628 of 2019 has been filed by M/s. Parle Agro Pvt Ltd1 to modify the order dated 28.05.2019 passed by the Commissioner, CGST(Appeals), Noida2, to the extent that interest should be granted @12% instead of @6%, as ordered by the Commissioner (Appeals). This order modifies the order dated 01.11.2018 passed by the Assistant Commissioner to the extent that interest on the refund amount has been allowed from the date of deposit till the date of payment. It needs to be noted that the Assistant Commissioner, while deciding the refund claim filed by the appellant pursuant to the order dated 31.01.2017 passed by the Customs, Excise and Service Tax Appellate Tribunal3, sanctioned the refund claim with interest from the date the appellant became entitled to claim the refund (i.e. 01.12.2005) up to the date of order passed by the Tribunal (i.e. 31.01.2017).
2. Excise Appeal 70674 of 2019 has been filed by the Principal Commissioner for setting aside the order dated 28.05.2019 passed by the Commissioner (Appeals). In this appeal, cross-objections have also been filed by the appellant for dismissing the appeal filed by the Department.
3. The appellant is, inter alia, engaged in the manufacture of Non-Alcoholic Beverages Base4, which is an excisable product.
4. On the basis of purported information/ intelligence that the appellant and its group companies were allegedly evading central excise duty by under booking and transferring cost on some group companies of NABB and mis-utilizing the modvat credit of duty paid on the inputs used in or in relation to the manufacture of NABB, investigation was initiated against the appellant. The officers visited the factory premises and the office premises of the appellant on 20.10.1993.
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