TMI Blog2016 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ue's Appeal rejected. - Excise Appeal No. 1589 of 2010-(SM) - FO/53641/2016-(SM) - Dated:- 5-9-2016 - Ms. Archana Wadhwa, Member (Judicial) Appellants By : Shri Dharam Singh, AR None for the Respondent ORDER Per Ms. Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri Dharma Singh, learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand to the extent of ₹ 14,62,980/- along with confirmation of interest and imposition of penalties. 4. On appeal, Commissioner (Appeals) held against the assessee on the issue of excisability of dolochar as also on the applicability of the provisions of Rule 6(3)(b). For arriving at a finding of the applicability of the said Rule, Commissioner (Appeals) referred to the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation. 5. Being aggrieved with the above order, Revenue has filed the present appeal. The Revenue's only grievance as regards the time bar is that the assessee was not reflecting the emergence of dolochar in their ER I return which fact would amount to suppression. Further, the grounds of appeal raised by the Revenue are silent about the applicability of Hon'ble Supreme Court decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench decision of the Tribunal which was reversed by Hon'ble Bombay High Court in the case of Rallies India Ltd. vs. Union of India [2009 (233) ELT 301 (Bom)] . The said decision was followed by the Tribunal in the case of CCE ST, Raipur vs. Aarti Sponge and Power Ltd. [2016 (333) ELT 415 (Tri-Del)] . As such, I find that the issue of emergence of dolochar is also settled in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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