TMI Blog2016 (2) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... a. - appellants were using imported raw materials. - The appellants have contended that they are maintaining separate records for storage and use of imported and indigenous Orthoxylene. The lower authority has noted this contention in the impugned order and has not controverted this. The appellants have further contended that they had paid normal duty on the products manufactured out of imported O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Shri Karan Adik, Adv ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Appeal No: AT/772/Bel/2006 dated 08/12/2006 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. Heard both the sides and perused the records. The only issue involved in this appeal is regarding the eligibility of the products - waste steam and low boiling com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants have further contended that they had paid normal duty on the products manufactured out of imported Orthoxylene and claimed concessional rate only in respect of products manufactured out of Orthoxylene manufactured / produced in India. In support they also submitted a statement giving details of the products manufactured out of imported/indigenous Orthoxylene; the quantities cleared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent that identical issue was agitated by the Revenue before the Hon'ble apex Court in Civil Appeal No. 2588/2006 in respondent's own case and their Lordship were pleased to dismiss the appeal by an order dated 01/09/2015. We, on perusing the said order, has find it so. We reproduce the relevant paragraphs which is as under: The Order-in-Original was passed holding that the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nary well accepted connotation in common parlance of those who deal with the matter. 4. As, an identical issue in respect of the very same assessee-respondent has been decided by the apex Court in their favour, we find that nothing survives in the appeal filed by the Revenue. Accordingly, in view of the foregoing, we uphold the impugned order as correct and does not suffer from any infirmity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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