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2026 Supreme(Online)(CESTAT) 10

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P.K. Choudhary, J, Sanjiv Srivastava, Technical Member, S. S. Garg, Judicial Member
M/s Rana Sugar Ltd. – Appellant
Versus
Principal Commissioner of Central Goods & Services Tax, Meerut – Respondent


Advocates:
For the Appellants/Petitioners: Shri Vikrant Kackria
For the Respondents: Shri Santosh Kumar

Table of Content
1. summary of factual background of the appeal. (Para 1 , 2)
2. arguments from both sides regarding the appeal. (Para 3 , 4)
3. court's observations on the applicability of prior judgments. (Para 5 , 6 , 7 , 8)
4. court's ratio regarding cenvat credit and penalty. (Para 9 , 10 , 11 , 12 , 13)
5. final conclusion on the appeal outcome. (Para 14 , 15 , 16 , 17 , 18)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD E-Hearing REGIONAL BENCH - COURT NO.I Excise Appeal No.70653 of 2019 (Arising out of Order-in-Original No.03/PR. COMMR./MRT/2019 dated 18.06.2019 passed by Principal Commissioner of Central Goods & Services Tax, Meerut)

M/s Rana Sugar Ltd., …..Appellant (Belwara, Post Office- Manpur, Tehsil and District Moradabad-244925)

VERSUS Principal Commissioner of Central Goods &

Services Tax, Meerut ….Respondent (Opposite Shaheed Park, (Near Ashok Ki Lat)

Delhi Road, Meerut)

APPEARANCE Shri Vikrant Kackria, Advocate for the Appellant Shri Santosh Kumar, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

INTERIM ORDER NO.-25/2024 Date : 17.12.2024 FINAL ORDER NO.- 70001/2026

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