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M/s Adani Wilmar Ltd Versus Commissioner of Central Excise- AHMEDABAD-III

2015 (10) TMI 1237 - CESTAT AHMEDABAD

Penalty under Rule 25 read with Section 11AC - Bonafide belief - Held that:- Appellant in this proceeding is not contesting the chargeability of duty on Spent Earth. It is observed from the Honble Apex Court judgement in the case of CCE, Chandigarh .....

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nt that no duty liability is attracted on spent earth even after amendment of Section 2(f) of the Central Excise Act 1944. The case law of CCE Jalandar I vs AG Flats Ltd (2011 (7) TMI 968 - CESTAT, NEW DELHI) passed in 2012 makes it clear that there .....

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arkfed Vanaspati and Allied Industries Ltd (supra) it was held that spent earth is not by an act of manufacturer - penalty imposed by the lower authorities under Rule 25 of the Central Excise Act of 2002 read with Section 11AC of the Central excise A .....

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For The Assessee : Shri S J Vyas, Advcoate For The Revenue : Shri Govind Jha, Authorised Representative Per : Mr. H K Thakur; This appeal has been filed by the appellant against OIA No. 116/2012-AHD-III-/SKS/COMMR-A-/AH dtd 7.9.2012 under which OIO N .....

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e appellants under Rule 25 of the Central Excise Rules 2002 read with Section 11AC of the Central Excise Act 1944. It was his case that duty liability on Spent Earth was not attracted as per the judgement of Honble Apex Court in the case of CCE, Cha .....

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d before any Central Excise Duty is chargeable. That with respect to Spent Earth it was held that no manufacturing activity is involved and the appeal filed by the Revenue was dismissed. That appellant was under the bonafide belief that no duty liabi .....

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ha, Authorised Representative , appearing on behalf of the Revenue relied upon the case law CCE Jalandar vs AG Flats Ltd [2012(277)ELT.96] to argue that duty liability is attracted on the bye product that emerged during the manufacturing process of t .....

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oceeding is not contesting the chargeability of duty on Spent Earth. It is observed from the Honble Apex Court judgement dt.5.4.2000 in the case of CCE, Chandigarh I vs Markfed Vanaspati and Allied Industries Ltd (supra) that the issue of chargeabil .....

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