TMI Blog2018 (2) TMI 1673X X X X Extracts X X X X X X X X Extracts X X X X ..... of Denatured Spirit - Held that: - Hon’ble Supreme Court decision in the case of Union of India Vs. Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT], laying down that unintended byproduct, which emerge during the course of manufacture of the final product, would not call for payment of any particular percentage of the value of the same in terms of erstwhile Rule 57CC - the present provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) come into existence, which was initially being vented out by the appellant. However during the period relevant for the purposes of the present appeal i.e. from April, 2010 to December, 2010, the appellant sold Carbon Di Oxide (Co2) without payment of duty. 2. In view of the above background, proceedings were initiated against the appellant by way of issuing a show cause notice dated 04/05/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Rallis India Ltd. Vs. Union of India - 2009 (233) E.L.T. 301 (Bombay) has set aside the order of the Larger Bench of the Tribunal and has held that the provisions of payment of a particular percentage of the value of the exempted product in terms of the erstwhile Rule 57CC of Central Excise Rule would not apply to the exempted byproducts. We also take note of Hon ble Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
