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2016 (7) TMI 1586

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..... - HELD THAT:- It has been correctly pointed out by the learned Counsel that the Govt. of India vide Notification No. 4/2016-C.E. (N.T.), dated 12-2-2006 has held that Central Excise duty is not payable on such goods. The impugned order is not sustainable - Appeal allowed - decided in favor of appellant. - Application No. E/EH/92956/2016-Mum in Appeal No. E/87871/2013-Mum - Final Order No. A .....

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..... ober, 2011 wherein it is alleged that the appellant is using Rock Phosphate, Hydrated lime and Lime Stone powder which would not fall under the category of Animal Feed Grade . It has been correctly pointed out by the learned Counsel that the Govt. of India vide Notification No. 4/2016-C.E. (N.T.), dated 12-2-2006 has held that Central Excise duty is not payable on such goods. We reproduce the sai .....

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..... e whole of the duty of excise payable under Section 3 of the said Act on the said goods but for the said practice, shall not be required to be paid in respect of the said goods on which the said duty of excise was not levied during the period aforesaid in accordance with the said practice. 4. In view of the above notification, we hold that the impugned order is not sustainable accordingly, the .....

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