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2015 (10) TMI 872 - CESTAT NEW DELHI

2015 (10) TMI 872 - CESTAT NEW DELHI - TMI - Duty demand - non maintenance of separate account - Manufacture of dutiable as well as exempted goods - by-products - Held that:- Proceedings were initiated against the appellant for the earlier period making the same allegations which were upheld by the lower authorities. The matter came up before Tribunal, and vide their order dated 4.11.2008 reported as Narmada Gelatines Ltd. Vs. CCE, Bhopal [2008 (11) TMI 75 - CESTAT NEW DELHI], it was held that d .....

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ions for payment of same as 10% of value of final products. - Impugned order is set aside - Decided in favour of assessee. - Appeal No. E/3360/2006-EX(DB) - FINAL ORDER NO. 52238/2015-EX(DB) - Dated:- 10-7-2015 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical), JJ. For the Petitioner : Shri Vipul Agarwal, Advocate For the Respondent : Shri M.S. Negi, DR ORDER Per Ashok Jindal: After hearing both sides, we find that the demand stand confirmed against the appellan .....

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al exempted product cleared during the period from July 2005-Dec 2005. 2. We note that prior to present proceedings, the proceedings were initiated against the appellant for the earlier period making the same allegations which were upheld by the lower authorities. The matter came up before Tribunal, and vide their order dated 4.11.2008 reported as Narmada Gelatines Ltd. Vs. CCE, Bhopal [2009 (233) ELT 332 (Tri-Del)], it was held that di-calcium phosphate and enriched di-calcium phosphate are by .....

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