2016 (9) TMI 30 - AT - Central Excise

Exemption from excise duty - Notification No. 23/2003 CE dated 31.03.2003 - egg shell waste - Held that - the issue is settled in favour of the appellant assessee. by following the ratio of decision of he Tribunal in the case of M/s. SKM Egg Products Export (India) Ltd. Versus Commissioner of Central Excise, Coimbatore 2013 (11) TMI 991 - CESTAT CHENNAI wherein it was held that egg shell waste is a waste from Food Industry and it is exempted from excise duty as per Sl.No. 21 of Notification No. 23/2003 CE, the impugned order is set aside. - Decided in favour of appellant

Summary

Issues:
- Early hearing of appeals filed against Order-in-Appeal No. 147 - 154/2014 (CE) dated 06.08.2014 passed by the Commissioner of Central Excise, Salem.
- Applicability of Notification No. 23/2003 CE dated 31.03.2003 to egg shell waste from the Food Industry.

Analysis:
The applicant filed miscellaneous applications seeking early hearing of appeals against an order passed by the Commissioner of Central Excise, Salem. The appellant argued that a previous decision by the Chennai Bench of the Tribunal had categorically held that egg shell waste from the Food Industry is exempted from excise duty under Sl.No. 21 of Notification No. 23/2003 CE dated 31.03.2003. The consultant for the applicant urged that since the issue was settled in favor of the appellant by the Tribunal previously, the appeals should be taken up for disposal.

Upon hearing both sides, the Tribunal acknowledged that the issue was settled in favor of the appellant based on the previous decision. The Tribunal noted that the benefit of Notification No. 23/2003 CE dated 31.03.2003 was indeed available to egg shell waste from food industries. The Tribunal highlighted that the exemption under the notification allowed 100% EOU producing food products to dispose of waste products without payment of excise duty to the Domestic Tariff Area. The Tribunal found similarities between egg shell waste and other exempted products like oil cakes, tea waste, and coffee waste. Consequently, the Tribunal set aside the impugned order and allowed the appeals filed by the appellant, along with disposing of the miscellaneous applications for early hearing.

In conclusion, the Tribunal's decision was based on the interpretation of Notification No. 23/2003 CE dated 31.03.2003 and the previous ruling by the Chennai Bench of the Tribunal. The judgment emphasized the applicability of the exemption to egg shell waste from the Food Industry, aligning with the principles established in the earlier decision.