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2015 (9) TMI 1024 - AT - Central ExciseEmergence of waste, parings and scrap or by-product - whether the fatty acids, wax and gum are to be treated as waste - Exemption under Notification No. 3/06-CE dated 01/3/06 - the fatty acids, wax and gum are to be treated as waste Since on the issue involved in this case, there are two conflicting judgments of two coordinate benches, in our view, this matter would merit reference to Larger Bench, In view of this, the Registry is directed to place this matter before Hon'ble President for considering the Constitution of a Larger Bench for deciding the following point :- "Whether fatty acids, wax and gum arising in course of manufacture of refined vegetable oil are to be treated as "waste" for the purpose of exemption Notification No. 89/95-CE and would be exempt from duty under this notification and whether in this regard, the Apex Court's order [2012 (1) TMI 176 - SUPREME COURT] affirming the Tribunal's judgment in the case of CCE, Jalandhar vs. A.G. Fats Ltd. (2011 (7) TMI 968 - CESTAT, NEW DELHI) by dismissing the civil appeal filed against the Tribunal's judgment would be a binding precedent ". Matter referred to larger bench.
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