9911796707
TMI Blog2016 (11) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the course of manufacture of sponge iron - that dolochar is a product which emerges during the course of manufacture of sponge iron - Revenue's Appeal rejected. X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal adjudicating authority confirming the demand to the extent of ₹ 14,62,980/- along with confirmation of interest and imposition of penalties. 4. On appeal, Commissioner (Appeals) held against the assessee on the issue of excisability of dolochar as also on the applicability of the provisions of Rule 6(3)(b). For arriving at a finding of the applicability of the said Rule, Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held to be barred by limitation. 5. Being aggrieved with the above order, Revenue has filed the present appeal. The Revenue's only grievance as regards the time bar is that the assessee was not reflecting the emergence of dolochar in their ER I return which fact would amount to suppression. Further, the grounds of appeal raised by the Revenue are silent about the applicability of Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oted that such Larger Bench decision of the Tribunal which was reversed by Hon'ble Bombay High Court in the case of Rallies India Ltd. vs. Union of India [2009 (233) ELT 301 (Bom)]. The said decision was followed by the Tribunal in the case of CCE & ST, Raipur vs. Aarti Sponge and Power Ltd. [2016 (333) ELT 415 (Tri-Del)]. As such, I find that the issue of emergence of dolochar is also settled ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
