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TMI Blog2018 (5) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... ch relates to the entitlement of the respondent under N/N. 89 of 1995, which is issued under Section 5A and, therefore, is an exemption Notification - appeal dismissed as not maintainable. - Central Excise Appeal No. 21 of 2018 - - - Dated:- 16-4-2018 - Hon ble K.M. Joseph, C.J. And Hon ble Sharad Kumar Sharma, J. Mr. Shobhit Saharia, Senior Standing Counsel for the appellant JUDGMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule to the Central Excise Tariff Act, 1985 (5 of 1985), from the whole of the duty of excise leviable thereon Provided that nothing contained in this notification shall apply to waste, parings and scrap cleared from a factory in which any other excisable goods other than exempted goods are also manufactured. The explanation to the notification, however reads here as under:- For the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of law, which is sought to be raised by the appellant in this case, is as follows: In the light of the Apex Courts ruling dated 02.01.2002 in the Civil Appeal filed by A.P. Solvex Ltd. against the CESTAT Final Order given by Tribunal New Delhi, in the case of CCE Jallandhar Vs. A.G. Flats Ltd., 2012 (277) E.L.T. 96 (Tri.-Del.) that: When particular process is a process of manufacture by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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