2006 (10) TMI 298

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.... Shri S. Krishnamurthy, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The Revenue is aggrieved with Order-in Appeal No. 144/2003-C.E., dated 20-11-2003 by which the Commissioner (A) has accepted the assessee's contention in the light of several judgment of the Tribunal that duty cannot be confirmed including fine and penalty in respect of clearance of spent ....

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.... 3. The learned Counsel submits that the Larger Bench judgment in the case of Markfed Vanaspati & Allied Industries (supra) has held that spent earth is not manufactured item and not excisable. This Larger Bench judgment has been affirmed by Apex Court as reported in 2003 (153) E.L.T. 491. He referred to this Bench's order dismissing Revenue appeal against CCE, Hyderabad v. Aurobindo Pharma....

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.... - 2005 (190) E.L.T. 33 (Tri.-Mumbai) He also relied on the following Supreme Court decisions. (i) UOI v. Ahmedabad Electricity Co. Ltd. - 2003 (158) E.L.T. 3 (S.C.). (ii) CCE, Patna v. Indian Tube Co. Ltd. - 1995 (77) E.L.T. 21 (S.C.). 4. The learned JDR reiterated the departmental view. 5. On a careful consideration, we notice that the Commissioner (A) has anal....