TMI Blog2021 (1) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise. The demand cannot sustain - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 40778 of 2014, 41266 of 2014 - Final Order No. 40047-40048/2021 - Dated:- 12-1-2021 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) And Hon ble Shri P. Anjani Kumar, Member (Technical) Shri R. Sai Prasanth, Advocate for the Appellant Shri Vikas Jhajharia, AC (AR) for the Respondent ORDER Per: Sulekha Beevi C.S Brief facts of the case are as follows : The appellants are engaged in manufacture of paper and paper boards falling under Chapter 48 of CETA, 1985. During the process of manufacture, intermediary called Black Liquor is produced. The appellants subjected this black liquor to a treatment for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .f. 10.05.2008 so as to bring the goods which are capable of being marketed also to be excisable. Since the period involved in these cases is prior to 10.05.2008, the amended provision of Section 2(d) will not be applicable. Further it is submitted that though the Revenue has filed appeal against the said decision in the appellant s own case before the Hon ble Supreme Court, the same was disposed as reported in Commissioner Vs Seshasayee Paper Boards Ltd. - 2017 (356) ELT A135 (SC). 3. Ld. A.R Shri Vikas Jhajharia reiterated the findings in the impugned order. 4. The issue is with regard to demand of excise duty on lime sludge sold by the appellants. It is not the case of the department that the appellant has manufactured lime sludg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Board of Trustees v. Collector of Central Excise, Andhra Pradesh reported in 2007 (216) E.L.T. 513 (S.C.). But present case is prior to this amendment to law. The law came into force at a later stage does not fasten the appellant to the liability. There being no intendment in tax laws, charging provisions cannot be loosely interpreted to agree to the proposition of Revenue. On that account also appellant succeeds. 5. After considering the facts and following the above decision, we are of the considered opinion that the demand cannot sustain. The impugned order is set aside and the appeals are allowed with consequential reliefs, if any, as per law. (Operative part of the order in court on 12.01.2021) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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