2023 (10) TMI 732

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..... ourt [ 2011 (4) TMI 212 - KARNATAKA HIGH COURT] . In view of the aforesaid principle of law settled by the Hon ble High Court and later upheld by the Hon ble Supreme Court [ 2012 (1) TMI 187 - SC ORDER] by dismissing the appeal filed by the Revenue; there are no merit in the impugned order. The impugned order is set aside and appeal is allowed.
HON'BLE DR. D. M. MISRA , MEMBER ( JUDICIAL ) And HON'BLE MRS. R. BHAGYA DEVI , MEMBER ( TECHNICAL ) For the Appellant : Mr. D. Arvind, CA For the Respondent : Mr. H. Jayathirtha, AR ORDER Per : DR. D.M. MISRA This appeal is filed against Order-in-Appeal No.135/2010-CE dated 25.4.2010 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. Briefly stated the facts of th .....

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..... ure of said waste product is bad in law. In support, he refers to the judgment of this Tribunal in their own case reported as 2009 (243) ELT 586 (Tri.-Bang.) for the period August 2001 to March 2006 also for the subsequent period following the Tribunal's judgment upheld by the Hon'ble Karnataka High Court as reported in 2012 (281) ELT 170 (Kar.). The learned Commissioner, Bangalore dropped the show-cause notice for the period from April 2009 to December 2011. He submits that the present proceedings should also be decided accordingly. 4. Learned AR reiterated the findings of the learned Commissioner (A). 5. Heard both sides and perused the records. 6. The short issue involved in the present appeal is for consideration as to whether the pr .....

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..... he matter, seen from any angle the order passed by the Tribunal granting the benefit cannot be found fault with. Therefore, we do not see any merit in this appeal and accordingly it is dismissed and the substantial questions of law are answered in favour of the assessee and against the revenue." 8. In view of the aforesaid principle of law settled by the Hon'ble High Court and later upheld by the Hon'ble Supreme Court reported as 2014 (304) ELT A85 (SC) by dismissing the appeal filed by the Revenue; we do not find any merit in the impugned order. Consequently, impugned order is set aside and appeal is allowed with consequential relief, if any, as per law. ( Order dictated and pronounced in Open Court. )
Case laws, Decisions, Judgement .....

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