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TMI Blog2014 (3) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Tariff Act, 1985 and is leviable to duty and consequently, proceedings were initiated culminating in the impugned order demanding Central Excise duty of Rs. 1,33,64,001/- for the period June 2010 to June 2011. No penalty has been imposed. 2. Learned counsel on behalf of the appellant submits that on the very same issue in Hyderabad Commissionerate, the matter was taken up and on one of the occasions, the matter had reached the Tribunal and the Tribunal dismissed the appeal filed by the Revenue taking a view that the item in dispute was waste which cannot be considered as by-product and therefore exempted under Notification No. 89/95-C.E., dated 18-5-1995 which exempts waste, scrap and pairings during the course of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Unwanted Material, unwanted or unusable items, remains or by-products or household rubbish. (c) Fairchild's Dictionary of Textiles By-products created in the manufacture of fibers, yarns and fabrics. (d) Black's Law Dictionary Refuse or superfluous material, esp. that remaining after a manufacturing or chemical process. (e) Oxford Advanced Learner's Dictionary of Current English Materials that are no longer needed and are thrown away, household/ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all within the broader scope of the words "raw material". Since the natural gas used by the appellant does not tend to the making of the end product, it is not a "consumable". Therefore the word "waste" has to be read as being similar character to the words "Scrap and parings are marketable and having the value in commercial trade. 9.2 In the case of State of Gujarat v. Raipur Manufacturing Co. Ltd.-(1967) 1 SCR 618 : AIR 1967 S.C. 1066 wherein the Hon'ble Apex Court has observed as under :- "11. "Waste caustic liquor" is also regularly and continuously accumulated in the tanks in the process of mercerization of cloth. As pointed out by the High Court, sodium hydroxide in water is used in different processes for mercerization o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Bran Oil from crude rice bran oil by manufacturing process which is aimed at getting rid of the subject goods and thereby to manufacturing the said exempted refined oil and product which is fit for human consumption. Therefore, the impugned goods arising in the course of manufacturing of exempted goods are waste within the scope and ambit of exemption notification despite being marketable, excisable and usable by others. Thus, the only manner in which the said notification can be strictly interpreted without adding anything and without resulting in any absurdity or redundancy" We find that the discussions above on waste and by-product made in the above order are applicable to the facts of this case. 3. Learned AR relied upon the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is waived and stay against recovery is granted during pendency of the appeal. 5. At this stage, we take note of the fact that early hearing application has been filed by Revenue for hearing the appeal out-of-turn basis. Since the stay application itself had not been decided, the application for early hearing of the appeal is rejected as premature. At this stage, learned A.R. submits that early hearing of the appeal can be considered now since the stay application has been disposed of. In view of the fact that there are more than 14000 appeals, 3000 stay applications and a number of cases involving revenue more than Rs. one crore are pending before this Bench, we do not consider early hearing of the cases like this. For this reason al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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