TMI Blog2016 (12) TMI 1753X X X X Extracts X X X X X X X X Extracts X X X X ..... icultural waste, which emerges during process of sugar - the questions of law are answered in favour of the assessee and against the department. - Central Excise Appeal No. 71 of 2010 - - - Dated:- 1-12-2016 - Mr. Bharati Sapru and Mr. Vinod Kumar Misra, JJ ORDER Heard Sri A.P. Mathur, Advocate assisted by Sri Yogendra Tripathi, learned Counsel for the appellant and Sri Krishna Agarwal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation contemplated under Section 11A of the Central Excise Act, 1944? (iii) Whether the Hon ble Tribunal is justified in confirming the demand and penalty when none of the rules invoked are attracted? (iv) Whether the recovery proceedings can be initiated in the facts and circumstances of the case? The questions of law have been answered by Hon ble Apex Court in the case of Union ..... X X X X Extracts X X X X X X X X Extracts X X X X
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