2006 (10) TMI 298

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The Revenue is aggrieved with Order-in Appeal No. 144/2003-C.E., dated 20-11-2003 by which the Commissioner (A) has accepted the assessee's contention in the light of several judgment of the Tribunal that duty cannot be confirmed including fine and penalty in respect of clearance of spent solvents like Methonal, Ethyl Acetate, A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Larger Bench judgment in the case of Markfed Vanaspati & Allied Industries (supra) has held that spent earth is not manufactured item and not excisable. This Larger Bench judgment has been affirmed by Apex Court as reported in 2003 (153) E.L.T. 491. He referred to this Bench's order dismissing Revenue appeal against CCE, Hyderabad v. Aurobindo Pharma Ltd. - 2006 (200) E.L.T. 236 (Tri.-Bang.) i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the following Supreme Court decisions. (i) UOI v. Ahmedabad Electricity Co. Ltd. - 2003 (158) E.L.T. 3 (S.C.). (ii) CCE, Patna v. Indian Tube Co. Ltd. - 1995 (77) E.L.T. 21 (S.C.). 4. The learned JDR reiterated the departmental view. 5. On a careful consideration, we notice that the Commissioner (A) has analysed the issue in depth and has found that the goods in question d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X