TMI Blog2018 (11) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on DMT was paid, exemption to DMT-Residue was undisputedly available to the Appellants, during the disputed period - appeal allowed - decided in favor of appellant. - Appeal No. E/222/2011 - A/87573/2018 - Dated:- 26-9-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri Sachin Chitnis, Advocate for Appellant Shri Sanjay Hasija, Supdt. (AR) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were confirmed with interest and penalty. Aggrieved by the said order, appeal was filed before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 4. The short issue involved in the present appeal is whether residue which emerges during the course of manufacture of DMT is excisable and whether the appellants are entitled to the benefit of the Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or generation of steam in boiler for further manufacturing of the final products viz., DMT. This fact has not been considered by the adjudicating authority and it is a question of law whether the appellants are entitled for the benefit of above said notification or not. It can be raised at any stage of proceedings. Hence, after going through the facts of this case, we hold that the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage. We also relied upon the Hon ble Supreme Court judgment in the case of Devangere Cotton Mills v. CCE, Belgaum, reported in 2006 (198) E.L.T. 482 (S.C.), wherein it was held by the Apex Court that Rule 10 of CESTAT Procedure Rules, 1982 is widely framed to allow the Tribunal to decide appeal even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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