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TMI Blog2016 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri Dharma Singh, learned DR appearing for the Revenue. Nobody appeared for the respondent. 2. As per facts on records, the respondents are engaged in the manufacture of sponge iron. During the course of manufacture of the said final product, dolochar emergences as a waste and cleared by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For arriving at a finding of the applicability of the said Rule, Commissioner (Appeals) referred to the Tribunal's Larger Bench decision in the case of Rallies India Ltd. vs. CCE, Salem [2007 (208) ELT 25 (Tri-LB)]. However, the appellate authority granted relief to the respondents on the issue of time bar. It was observed that the Department had already issued Show cause notice on the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal raised by the Revenue are silent about the applicability of Hon'ble Supreme Court decision in the case of Nizam Sugar and inspite of that, they have referred to and relied upon the Tribunal's decision in the case of Nizam Sugar Factory which was reversed by Hon'ble Supreme Court. The fact that the appellants were earlier issued with a show cause notice on the same issue is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del)]. As such, I find that the issue of emergence of dolochar is also settled in favour of the assessee, even though the assessee has not challenged the impugned order on the ground as the relief was granted to them on time bar. 7. In view of the above discussion, I find no justifiable reason to interfere in the said order of Commissioner (Appeals). Accordingly, Revenue's appeal is rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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