2015 (4) TMI 1137 - AT - Central Excise

Dutiability - egg shell waste emerged during manufacture of final product - Held that - the Notification No. 23/2003-CE dated 31/03/2003 has granted exemption to food industries of 100% EOU on such waste. The Tribunal by Final Order in the case of same appellant has granted relief on the self-same issue which was never appealed by Revenue. - Decided in favour of appellant

Summary

The Appellate Tribunal CESTAT CHENNAI granted relief to the appellant in four cases regarding the exemption of egg shell waste under Notification No. 23/2003-CE. The Tribunal allowed all stay applications and appeals based on judicial discipline and consistency.