2018 (10) TMI 1063 - HC - Central Excise

Maintainability of appeal - Section 35-G of the Central Excise Act, 1944 - Held that - Apparently, the issue, which is fundamental, is whether Sulphuric Acid, which emerges during the manufacture of the final product, is entitled to exemption under the Notifications issued (50 of 2003 and 89 of 1995). Having regard to the judgment rendered by this Court in Commissioner of Central Excise & Service Tax Vs. M/s Tirupati LPG Industries Ltd. and connected cases, 2017 (4) TMI 695 - UTTARAKHAND HIGH COURT we are of the view that this Appeal may not lie before this Court. The Appeal is dismissed as not maintainable.

Summary

Issues:
1. Interpretation of exemption notifications under the Central Excise Act regarding the treatment of by-products.
2. Jurisdiction of the High Court to hear the appeal based on previous judgments.

Interpretation of Exemption Notifications:
The central issue in this case revolves around the interpretation of exemption notifications under the Central Excise Act concerning the treatment of by-products. The question raised is whether Spent Sulphuric Acid, a by-product emerging during the process of manufacturing Acid Slurry, can be considered waste, scrap, and pairings, or if it should be treated as a manufactured product. The appellant sought clarification based on a previous ruling by the Apex Court regarding the treatment of by-products in a specific case. The argument presented before the court focused on the classification of Sulphuric Acid and its eligibility for exemption under the relevant notifications.

Jurisdiction of the High Court:
The High Court, in its judgment, deliberated on the jurisdictional aspect of hearing the appeal. Referring to a previous judgment in Central Excise Appeal No. 10 of 2015, Commissioner of Central Excise & Service Tax Vs. M/s Tirupati LPG Industries Ltd. and connected cases, the court opined that the present appeal may not fall within its purview. Consequently, the court dismissed the appeal as not maintainable, while also preserving the appellant's right to seek recourse through the appropriate forum if deemed necessary. The decision was made based on the interpretation of previous judgments and the understanding of the court regarding the scope of its jurisdiction in the matter.

This summary provides a detailed analysis of the legal judgment, addressing the issues involved comprehensively and maintaining the key legal terminologies and phrases from the original text.