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TMI Blog2018 (8) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Hindalco Industries Limited Vs. Union of India [2014 (12) TMI 657 - BOMBAY HIGH COURT] allowed the petition of the Assessee and held that the decision of the Larger Bench of the Tribunal in the case of Hindalco Industries Limited Vs. CCE Belapur, Mumbai [2014 (11) TMI 385 - CESTAT MUMBAI (LB)] was perverse, vitiated by error of law apparent on the face of record. Appeal allowed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingot. A show cause notice dated 31.03.2015 was issued to the appellant alleging evasion of payment of Central Excise duty of ₹ 1,59,800/- on the clearance of 13244 kgs of lead dross classifiable under Chapter 26, which the appellant got manufactured during the period from March 2014 to February 2015. The show cause notice also alleged that the appellant had not maintained a Daily Stock Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Larger Bench of the Tribunal in the case of Hindalco Industries Limited Vs. CCE Belapur, Mumbai: 2014 (308) ELT 472 (Tri-LB) was perverse, vitiated by error of law apparent on the face of record. It has been held that on the identical issue, the decision of the Hon ble Supreme Court in the case of Grasim Industries Limited: 2011 (273) ELT 10 (SC) is binding on the Revenue. 4. The Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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