2009 (9) TMI 924 - AT - Central Excise

Summary

Issues involved: Determination of whether an amount of 8%/10% is payable in respect of waste and byproduct arising in the course of manufacture which are either not excisable or exempted.

Summary:

Issue 1: Appeal No. E/478/05 filed by the appellant assessee M/s. Sterling Biotech Ltd. and Appeal No. E/309/09 filed by CCE, Salem, against M/s. Sterling Biotech Ltd.

The issue in all the appeals was whether an amount of 8%/10% is payable in respect of waste and byproduct arising in the course of manufacture, which are either not excisable or exempted. The appellant's advocate cited a decision by the Hon'ble High Court of Bombay in favor of the appellant assessees. The department had appealed to the Hon'ble Supreme Court against the High Court's decision. Since there was no stay on the High Court's order, the Tribunal allowed the appeals filed by the appellant assessee and dismissed the appeal filed by the department.

Order was pronounced and dictated in the open Court.