9911796707
TMI Blog2019 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... arth emerged - demand of duty along with interest and for imposing penalties - HELD THAT:- The issue decided in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD [ 2018 (2) TMI 1395 - CESTAT NEW DELHI] where it was held that Noting that the reference is to decide whether these are to be treated as waste for the purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oil, vanaspathi and bakery shortening / margarine n their units situated at Iyyappanthangal and Arakonam Road, Ulundai Village. During the manufacture of the above products, byproducts namely fatty acid, soap stock, spent earth emerged which according to the department was liable to excise duty and therefore the appellants are not eligible for SSI exemption benefit. Show Cause Notice was issued p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch is not applicable to the facts of the case. 5. Heard both sides. 6. After perusing the records as well as considering the submissions made by both sides, we are of the considered opinion that the issue stands covered by the decision of the Larger Bench referred supra. Following the said decision, we hold that the demands cannot sustain. The impugned orders are set aside and the appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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