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TMI Blog2015 (10) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... Allied Industries Ltd (2003 (4) TMI 98 - SUPREME COURT OF INDIA) that the issue of chargeability of duty on spent earth was settled by the Apex Court. In view of this judgement and bonafide belief on the part of the appellant that no duty liability is attracted on spent earth even after amendment of Section 2(f) of the Central Excise Act 1944. The case law of CCE Jalandar I vs AG Flats Ltd (2011 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - Mr. H.K. Thakur, J. For The Assessee : Shri S J Vyas, Advcoate For The Revenue : Shri Govind Jha, Authorised Representative Per : Mr. H K Thakur; This appeal has been filed by the appellant against OIA No. 116/2012-AHD-III-/SKS/COMMR-A-/AH dtd 7.9.2012 under which OIO No 26/AC/DEM/CE/2011 dated 30.11.2011 was upheld. 2. Shri S J Vyas, Advocate, appearing on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Revenue was dismissed. That appellant was under the bonafide belief that no duty liability is attracted on Spent Earth. That to buy peace appellant paid Central Excise duty but no penalty is required to be imposed on the ground that the appellant was under the bonafide belief that such duty liability is not attracted. 3. Shri Govind Jha, Authorised Representative , appearing on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belief on the part of the appellant that no duty liability is attracted on spent earth even after amendment of Section 2(f) of the Central Excise Act 1944. The case law of CCE Jalandar I vs AG Flats Ltd (supra) passed in 2012 makes it clear that there was chargeability of duty on the bye product. The appellant during the period May 2008 to May 2009 may not have any to malafide intention to evade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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