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TMI Blog2018 (1) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (Technical) For the Appellant: (Rep by Sh. A.P. Mathur, Adv.) For the Respondent: (Rep. by Sh. H.C. Saini, DR) ORDER Per B. Ravichandran All these appeals are filed against the common Order-in-Appal No.141-143/CE/APPL/MRT-I/2013 dated 19.11.2013 passed by the Commissioner of Central Excise (Appeals), Meerut-I. One appeal is filed by the assessee-Appellants and the other three app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee-Appellants on limitation. The assessee-Appellants being aggrieved by the impugned order on merit and the Revenue being aggrieved by the findings on limitation as well as non-imposition of penalties on the noticees have filed the present appeals respectively. 3. Upon hearing both sides and on perusal of the appeal record, we note that similar dispute came before the Tribunal in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal by the revenue to interfere with such finding in the impugned order. Regarding the duty liability of fabric brightener, we note that the impugned order recorded the process undertaken by the respondent as only diluting of raw material. Relying on the decision of the tribunal in Jyoti Laboratories, 1994 (50) ECR (Tribunal) impugned order held that no process amounting to manufacture has h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les held that the terms 'inputs', 'final products', 'by-product', 'waste products' etc. have been used taking into account commercial reality in trade. Reference to final product should be understood in such context. It was held that Spent Sulphuric Acid cannot be considered as a final product. 5. In the present case, Sulphuric Acid emerging during the manufacture of detergent is a technological ..... X X X X Extracts X X X X X X X X Extracts X X X X
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