TMI Blog2021 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... te and cannot be subjected to Central Excise Duty? - HELD THAT:- The Tribunal referred to the decision of the Lager Bench of the Tribunal in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD [ 2018 (2) TMI 1395 - CESTAT NEW DELHI] where it was held the removal of unwanted materials resulting in products like g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isfied that the case involves a substantial question of law. The appeals are dismissed as not maintainable giving liberty to the appellant/Revenue to file an appeal before the Hon'ble Supreme Court. - C.M.A.Nos.2705, 2712, 2725, 2727 of 2021 And C.M.P.Nos.15651 & 15657 of 2021 - - - Dated:- 5-10-2021 - THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM AND THE HON'BLE MR.JUSTICE SATHI KUMAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect in holding that Fatty Acid, Waxes, Soap Stock, Spent Earth and Gum generated during the processing of Refined Oil are waste and cannot be subjected to Central Excise Duty. and 2.Whether the Tribunal is correct in setting aside the penalty levied under Section 11AC? 3.The first substantial question of law, which has been raised is with regard to whether the Tribunal was right in holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed in appeal by the Appellate Tribunal, not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment, if the High Court is satisfied that the case involves a substantial question of law. 7.As pointed out earlier, the issue, which is raised before us, pertains to an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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