2017 (11) TMI 598

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..... on N/N. 89/95-CE. So, the exemption was held to be available to gums/ waxes and recovered oil/fatty acids in the said case - appeal allowed - decided in favor of appellant. - Excise Appeal No.51364 of 2014 - A/56813/2017-EX[DB] - Dated:- 27-9-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Ms. Rinky Arora, Advocate for the appellant. Shri M.R .....

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..... by the Tribunal vide order dated 07/02/2012 to examine the availability of benefit of Notification No.89/95-CE dated 18/05/1995 to the appellant. Both the lower authorities observed that benefit of said notification is not available to the appellants. Being aggrieved by the said order, the appellant is before us. 3. Heard Ms. Rinky Arora, learned Counsel for the appellant and Shri M.R. Sharma, .....

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..... Tribunal in CCE, Jalandhar Vs. A.G. Flats Ltd., 2012 (277) E.L.T. 96 (Tri. Del.) as affirmed by the Apex court in A.P. Solvex Ltd. Vs. Commissioner, 2014 (300) E.L.T. A74 (S.C.) . But we have noted that this decision has been examined and distinguished by the Tribunal in Maheshwari Solvent Extraction Ltd. Vs. CCE, Nagpur, 2013 TIOL 978 CESTAT MUM. 5. It may be mentioned tha .....

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