1996 (11) TMI 223

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..... the Respondent. [Order per : S.L. Peeran, Member (J)]. -  In all these three appeals common question of law and facts are involved, hence we have taken up together for disposal as per law. The question that arises for consideration in these appeals is as to whether ``Spent Earth'' and ``Spent Nickel Catalyst'' which emerges as residue are exciseable goods for the purpose of classifying the .....

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..... nt rendered in the case of Kashmir Vanaspati Ltd. v. Collector of Central Excise, Chandigarh as reported in 1996 (13) RLT 670 wherein the Tribunal relied on the judgment rendered in the case of Hindustan Lever Ltd. v. Collector of Central Excise, Calcutta as reported in 1985 (22) E.L.T. 232 has held that Spent Earth arising from activated earth during soap manufacture is not liable to excise duty .....

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..... the tariff and that there is an exemption notification specifying in these products. Therefore, all the products specify the basis of exciseability and marketability. 4. In view of the judgments cited, ld. DR leaves the matter to the discretion of the Court. 5. We have carefully considered the submissions. We notice that the issue in these appeals have been considered time and again an .....

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