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M/s ITC Ltd. Versus Commissioner of Central Excise, Bangalore

2016 (11) TMI 1206 - CESTAT BANGALORE

Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively - Held that: - with regard to the same issue, learned Commissioner for the subsequent period has decided the same issue in favour of the appellant by holding that the cigarette waste paper and aluminium foil are not subject to excise duty and the department has not filed appeal against the same. Moreover in all the judgments cited by the .....

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CIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER. Mr. N. Anand, Adv. for the Appellant Mr. N. Jagadish, A.R. for the Respondent. ORDER Per : S.S GARG The present appeal is directed against the decision of the Commissioner dated 28.10.2003. wherein he has upheld the order-in original passed by the Dy. Commissioner. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of various brands of cigarettes classifiable under Chapter Heading 2403 of CETH 1985. A show c .....

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how-cause notice but the Dy. Commissioner vide his order dated 26.08.2002 confirmed the demand of duty of ₹ 1,08,135/- under Section 11A of the Act and also imposed a penalty of ₹ 15,000/- under Rules 173 Q of the Central Excise Rules read with Rule 55 of the Central Excise Rules 2001. Thereafter the appellant filed an appeal before the Commissioner (Appeals) and the learned Commissioner(Appeals) vide his order dated 28.10.2003 upheld the adjudication order and confirmed the duty dem .....

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without application of judicial mind. He further submitted that the taxable event for the purposes of duty of central excise is manufacture of goods and the duty liability arises only when there is manufacture and in the instant case there is no manufacture and therefore no duty could be levied. He further submitted that the issue involved in this case is no longer res integra and has been settled by large number of decisions of the Tribunal as well as by the Hon ble Supreme Court. He also subm .....

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