9911796707
TMI Blog2017 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... Nair 1. The fact of the case is that the respondent manufactures Isobutyl Benzene. There is a by-product in the form of spent water and propylene, which is cleared without payment of duty. According to the department, these used propylene falling under chapter sub heading 2711.19 and attract excise duty. The adjudicating authority confirmed the demand by order-in-original. The respondent being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.175/06 wherein the Hon'ble High Court vide order dated 27/08/2008 dismissed the appeal of the Revenue. Therefore, the issue is no longer res integra. 4. We have carefully considered the submissions made by the learned AR and perused the records including the cross-objection filed by the respondent. 5. The issue has been decided in the appellant s own case for the past period vide this Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. If that part of the gas, which is allowed to be flared up is not treated as excisable by the revenue, it is not understood as to how the same gas when supplied to the neighbouring unit, that too, without any consideration, would become excisable. The Tribunal in the case of Phillips Carbon Black Ltd., Vs. Commissioner of Central Excise, Bolpur, reported in 1998 (25) RLT 141 (CEGAT) has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the foregoing, we set aside the impugned order and allow all the appeals with consequential relief to the appellants. 6. Against the above Tribunal order, the Revenue appeal was dismissed by the Hon ble High Court wherein the High Court has passed the following order: "After having heard the learned counsel for the appellant, we find that the tribunal has rightly held that the point ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
