Order Details

  • Order Number: Order-in-Original No. 35 to 37/2026/COMMR(C.Ex)
  • Order Date: 29th October 2026
  • Receipt Date: 29th October 2026 at 4:49 PM
  • Issuing Authority: Commissioner of GST & Central Excise, Chennai Outer Commissionerate
  • Opposing Party: Office of Commissioner of Central Excise, Puducherry

Dispute Background

Central Excise proceedings relating to:

  • Denial of exemption under Notification No. 67/95-CE on molasses captively consumed
  • CENVAT credit on molasses
  • Period: April 2014 to June 2017
  • Reference Notices: SCN 24/2015, SCN 11/2016 and SOD 01/2018

Quantum of Claims

Total claim amount: ₹6,283.59 lakhs (₹628.36 crore) comprising:

  • Principal amount: ₹2,094.53 lakhs
  • Penalty: ₹2,094.53 lakhs
  • Interest: ₹2,094.53 lakhs

Order Outcome

The Commissioner has:

  • Held that the company is eligible for exemption under Notification No. 67/95-CE
  • Held that the company is eligible for CENVAT credit
  • Dropped all proceedings initiated under the Show Cause Notices completely (in toto)
  • Dropped all interest and penalty demands

Financial Implications

Expected financial implications: Nil (as explicitly stated: "Nil, as the order is in favour of the Company")