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2016 (1) TMI 688 - AT - Central ExciseClassification - whether "Castor Compound" is nothing but Castor Oil falling under Tariff Item 15180019 and exempted under Notification no. 3/2006-CE at sr. no. 11? - Held that:- We find that neither the classification nor the availability of exemption on this compound is disputed from the adjudication order dt. 27.12.2011. We find that the appellant had submitted before the authorities that the Castor Oil compound is exempted from excise duty under the said notification. From the adjudication order as well as the order of Commissioner (Appeals) it is seen that this point was ignored by the authorities. It is also brought to our notice that the demands for the different periods were set aside under Order-in-Appeals dt. 14.10.2013, 26.02.2014 and 22.12.2014.
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