2017 (3) TMI 1663 - AT - Central Excise

Excisability - soya sludge falling under chapter 15.22 of the Central Excise Tariff Act, 1985 - Held that - the identical issue has came up before the Tribunal in the assessee s own case for previous period Ruchi Soya Ind. Ltd. Versus C.C.E. & Indore 2016 (11) TMI 1420 - CESTAT, NEW DELHI , where reliance placed in Tribunal s decision in the case of Commissioner of Central Excise, Indore vs. Ambika Refinery 2013 (9) TMI 821 - CESTAT NEW DELHI ., where the item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff - appeal allowed - decided in favor of appellant.

Summary

Issues: Excise duty evasion during the manufacturing of soya sludge.

In the present case, the appellant was engaged in the manufacture of soya sludge falling under chapter 15.22 of the Central Excise Tariff Act, 1985. The department alleged that excise duty was evaded during the manufacturing process, leading to a show cause notice and subsequent duty demand. The Tribunal referred to a previous decision in the appellant's own case where it was established that soya sludge is not excisable under Chapter 15.07 (now Chapter Heading 15.22) of the Central Excise Tariff. Relying on this precedent, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant relief. The appeal was allowed with consequential relief, if any, in favor of the appellant. The decision was dictated and pronounced in open court by the Tribunal.