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TMI Blog2017 (5) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods when cleared from the factory for a consideration, are to be treated as exempted goods - appeal allowed - decided in favor of appellant. - E/1269/2008-DB And E/1370/2008-DB - A/10735-10736/2017 - Dated:- 3-4-2017 - Dr. D.M. Misra, Member (Judicial) And Mr. Raju, member (technical) For Assessee: Shri Anand Nainawati, Advocate For Revenue: Shri S.N. Gohil, A.R. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd was confirmed with interest and penalty. The Appellants unsuccessfully challenged the said order before the learned Commissioner (Appeals), hence the present appeal. 2. In Appeal No.E/1370/2008 filed by the Revenue, the facts are that the Respondents therein are engaged in the manufacture of Aluminum Alloyed Foil, and in the course of manufacture of said goods Alluminum Dross is generated. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold in the market. The learned Advocate submitted that recently Hon'ble Bombay High Court in the case of Hindalco Industries Ltd Vs UoI - 2015 (315) ELT (Bom.), taking into consideration the amendment of definition of excisable goods at Section 2(d) and definition of manufacture at Section 2(f), their Lordships have held as under:- 22. That the Revenue does not wish to abide by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference to these items in the Tariff Entry or the Tariff Schedule that would change the colour of the controversy. That would enable the Tribunal to then hold that the earlier Judgments and in the case of this very Assessee are no longer good law. However, we do not see how the decision in the case of Grasim Industries Ltd. (supra) and particularly the above reproduced paragraphs could have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. 5. In view of the above findings, we do not find merit in the impugned orders of the learned Commissioner (Appeals) in Navbharat case. Accordingly, the same is set aside and the appeal is allowed, whereas in the case of Shri Saibal Niyogi, the impugned order is upheld and Revenues appeal is dismissed being devoid of merit. (Dictated and pronounced in the open court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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