2009 (5) TMI 723

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....ppellant. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the applicants are required to pre-deposit the following sums:- (i)      Duty : Rs. 31,70,424/- under Section 11A(2) of the CE Act, 1944. (ii)    Interest under Section 11AB. (iii)   Penal....

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.... that this issue is covered by the following decisions of the Tribunal in favour of the assessee. (i)      CCE, Hyderabad v. Aurobindo Pharma Ltd. - 2006 (206) E.L.T. 236 (Tri.-Bang.). (ii)    CCE, Hyderabad-III v. Natco Pharma Ltd. - 2007 (208) E.L.T. 573 (Tri.-Bang.). (iii)   CCE, Hyderabad-IV v. Sreepathi Pharmaceuticals Ltd. - 2006 (20....

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....f the matter, we are of the view that in clearing the spent methanol, we cannot say that the manufactured product is spent methanol. Spent methanol is a waste product. Assuming that purified methanol has been cleared, we do not find any process of manufacture as the input itself is methanol. In these circumstances, we are of the view that the applicants have prima facie a case in their favour. Mor....