2018 (6) TMI 183

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..... of duty on cotton waste which arises during the manufacturing process is not leviable to duty and set aside the entire demand - appeal dismissed - decided against Revenue. - E/1152/2009 - A/30577/2018 - Dated:- 8-5-2018 - Mr. M.V. Ravindran, Member (Judicial) and Mr. P.V. Subba Rao, Member (Technical) Smt. B.V. Siva Naga Kumari, Commissioner and Sh. M. Chandra Bose, Additional Commissioner .....

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..... herein is chargeable duty as being excisable product. He also confirmed various penalties. On an appeal, the first appellate authority by the impugned order, after considering the factual position and following the law decided by the Tribunal in the case of C.T. Cotton Yarn Ltd. Vs. CCE, Indore [2007(218) E.L.T. 233 (Tri.-Del.)] set aside the Order-in-Original and held that the products cotton wa .....

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..... f Nahar Industrial Enterprises Ltd [2003(154) ELT 284 (Tri.-Del.)] and Nagar Spinning Mills Ltd [2000(116) ELT 352 (Tri.-Del.)]. 5. On the earlier date of hearing, we had directed Ld. Commissioner (A.R.) as to what is the position of the Tribunal s order as reported at 2007(218)ELT 233 (Tri.-Del.). Today she submits that the said decision of the Tribunal was appealed before the Apex Court and t .....

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