2017 (3) TMI 1663

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..... e reliance placed in Tribunal’s decision in the case of Commissioner of Central Excise, Indore vs. Ambika Refinery [2013 (9) TMI 821 - CESTAT NEW DELHI]., where the item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff - appeal allowed - decided in favor of appellant. - Excise App .....

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..... o after issuing of a show cause notice dated 22.02.2011, duty was demanded. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Shri Rajesh Rawal, ld. Advocate for the appellant and Sh. H. C. Saini, ld. AR for the Revenue. 4. After hearing both the sides and on perusal of record, we find that the identical issue has came up before the Tribunal in .....

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