TMI Blog2017 (1) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 - Dated:- 3-1-2017 - SHRI S.S GARG, JUDICIAL MEMBER Mr. Prakash, Advocate, B.G. Chidananda Urs, For the Appellant Smt. Ezhil Mathi, AR, For the Respondent Per: S.S GARG The appellants have filed three appeals against different impugned order for different period. Since the issue involved in all the three appeals is identical, therefore all the three appeals are being disposed of by this common order. For the sake of convenience, the facts of the case from appeal No. E/22156/2014 is taken. The details of the appeals are as under: Appeal No. Period Demand E/21056/2014 March to October 2010 Rs.1,75,083/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. E/21506/2014 and ₹ 7,01,160/- in appeal No. E/1789/2012. The original authority after due process of law confirmed the total demand with interest and also imposed equal penalty. Aggrieved by the said orders, the appellant filed appeals before the Commissioner (A) and the Commissioner (A) vide different impugned orders confirmed the demand with interest. Aggrieved by the said orders, appellants have filed these three appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the issue involved in the present appeals is no more res integra and has been finally settled by the Hon ble Supreme Court in the case of UOI vs. Hindustan Zinc Ltd. reported in 2014-TIOL-55-SC w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All.) . Further, vide a recent decision, the Hon ble Bombay High Court in the case of Hindalco Industries Ltd.: 2015 (315) ELT 10 (Bom.) has set aside the Larger Bench decision of the Tribunal reported at 2014 (308) ELT 472 (Tri.-LB) and has observed that the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be considered to be manufactured items in terms of Section 2(f) of the Central Excise Act. 4.1 Similarly in the case of N. S. Ispat Pvt. Ltd. vs. CCE reported in 2016 (335) ELT 540 (Tri.-Del.) in the similar circumstances in para 7 has held as under: 7. We find that the same view has been taken by the Hon ble High Court of Gujarat in the case of Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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