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2013 (11) TMI 491 - CESTAT NEW DELHIExemption under Notification No.89/95 – emergence of waste Product During Manufacture – By Product OR Waste - Revenue was of the view that the products cannot be treated to be waste products are bi-products, in which case exemption would not be available – Held that:- Following CCE, Jalandhar vs. A.G. Flats Ltd. [2011 (7) TMI 968 - CESTAT, NEW DELHI] - The Notification No.89/95-CE is available to the residues emerged in the form of gum/wax and recovered oil/fatty acids - the appellant is entitled to get stay of the proceeding - the applicant has already deposited an amount of Rs.12.00 Lakhs - By treating the same as sufficient for the purpose of Section 35F, the balance amount of duty and entire amount of penalty dispensed – stay granted.
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