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2015 (8) TMI 1316 - AT - Central ExciseDemand and imposition of penalties - refuse arises during the course of undertaking the activity of cutting of tobacco leaves in the factory which was captively used - whether the benefit of captive consumption exemption notification can be extended to that quantity of tobacco which has gone into refuse which attracts NIL rate of duty - Held that:- an identical issue came up before the Tribunal in the appellants own case reported in [2015 (2) TMI 307 - CESTAT BANGALORE] wherein it was held that just because appellant cleared tobacco refuse without payment of duty, cut tobacco which forms part of such refuse cannot be levied to central excise duty. Therefore, by following the same, the present impugned order is set aside. - Decided in favour of appellant with consequential relief
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