2012 (7) TMI 476

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..... application is filed for the waiver of pre-deposit of duty amount of Rs. 79,207/- with interest and equal amount of penalty.   2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority on the ground that the appellant is required to pay 8% or 10% of the amount of exempted products cleared by them from their factory premises, as pe .....

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..... arisen as a waste during the process of manufacturing. Learned counsel correctly submits that the issue is already settled by the judgment of the Hon'ble High Court of Bombay in the case of Rallis India Limited vs. UOI 2009 (233) ELT 301 (Bom.). We find it so. Since the issue is no more res-integra, we set-aside the impugned order and allow the appeal.   (Dictated and pronounced in the Cour .....

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