2011 (4) TMI 269

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..... tification of the duty - Hence, without dealing with the other aspect of the matter, the impugned order confirming the demand and imposing penalty cannot be sustained and is liable to be set aside - Accordingly, leaving all the issues open , the impugned order is hereby set aside on the said ground and the matter is remanded to the Commissioner to decide the same afresh in accordance with the prov .....

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..... that while burning of Calcined Petroleum Coke and Hard Pitch, fumes and vapour get generated and when condensed anthracine oil comes out, it is collected in pipes and containers. I find that it is a new product arising from the cenvated input like Calcined Petroleum Coke, which also finds place in the Central Excise Tariff. As this product fulfills all the requirements of a manufactured excisable .....

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..... (Rs.) Ed. Cess involved (Rs.) S H.E. Cess involved (Rs.) Dec. 04 to Feb. 07 158526 16% 25364 507 0 Mar 07 to Feb 08 257945 16% 41271 825 413 Mar 08 to 6 Dec 08 162000 14% 22680 454 227 24- Feb 09 to Oct 09 113295 8% 9064 181 .....

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