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2016 (11) TMI 1206 - AT - Central ExciseLevy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively - Held that: - with regard to the same issue, learned Commissioner for the subsequent period has decided the same issue in favour of the appellant by holding that the cigarette waste paper and aluminium foil are not subject to excise duty and the department has not filed appeal against the same. Moreover in all the judgments cited by the learned counsel supra, the issue has been squarely decided in favour of the appellant. Learned A.R. could not controvert the submission of the appellant by producing any judgments in favour of the Revenue. In view of the settled position, we are of the considered view that the impugned order is not sustainable in law and we set aside the same by allowing the appeal with consequential relief, if any.
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