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2023 (6) TMI 4 - AT - Central ExciseRecovery of Central Excise Duty alongwith interest and penalty - manufacturing waste arising during the course of manufacture even if the same is cleared for certain consideration - HELD THAT:- The issue is no longer res-integra and have been considered by this Tribunal time again - reliance can be placed in the case of HINDALCO INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, NAVI MUMBAI AND NAGPUR [2022 (12) TMI 1295 - CESTAT MUMBAI] where it was held that It is seen from the decision of the Hon’ble High Court of Bombay in HINDALCO INDUSTRIES LIMITED VERSUS THE UNION OF INDIA, CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2014 (12) TMI 657 - BOMBAY HIGH COURT] that dutiability of the impugned goods, which had been held by the Tribunal to be excisable even after the amendment inserting Explanation in section 2(d) of Central Excise Act, 1944 with effect from 10th May 2008, did not find favour in the light of several decisions. There are no merits in the impugned order and the same is set aside - appeal allowed.
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