2011 (3) TMI 684

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.... the Appellant. Shri I. Beg, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard learned advocate for the appellants and DR for the respondent. This is an application filed in appeal arising from order dated 30th July 2010 passed by the Commissioner (Appeals), Allahabad. By the said order, the appeal filed by the appellants against the order of the Adjudi....

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.... readwith Notification No. 4/2007-C.E. dated 1st March 2007 and the fatty acid is a waste arising in the course of manufacture of vanaspati ghee and, therefore, entitled for exemption under Notification No. 89/95-C.E. dated 15th May 1995. Consequently show cause notice dated 5th February 2009 came to be issued in relation to period from May 2008 to July 2008 which was sought to be contested by fil....

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....unt to manufacture under Section 2F of the Central Excise Act, 1944 and fourthly it is not liable to duty in view of exemption envisaged under Notification No. 89/95-C.E., dated 18th May 1995. Attention is drawn to the decision of the Apex Court in the matter of CCE, Allahabad v. Surcoat Paints (P) Ltd. reported in 2008 (232) E.L.T. 4 (S.C.) in relation to first ground of challenge. 4. On ....

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....l authority cannot be interfered with any circumstances by any authority on administrative side. Being so, the communication by the Chief Commissioner cannot override the order passed by the authorities in their quasi-judicial jurisdiction. Being so, the decision of the Apex Court in CCE, Allahabad v. Surcoat Paints (P) Ltd. (supra) can be of no help to the appellants in this regard. 6. As....