2011 (11) TMI 216

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....for the Respondent Per Archna Wadhwa (for the Bench): The present appeal stand filed by the Revenue against  the order of Commissioner vide which he has dropped the demand of Rs.9.63 crores approx. The said demand was raised against the appellant as 8%  of the value of their final  product cleared without  payment of duty on the ground that they have utilised common  mo....

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....t of duty, are not to be considered as exempted product and  as such not hit by provisions of Rule 57C of erstwhile Central Excise Rules. The said decision of the Tribunal stands confirmed by the Hon'ble High Court when the appeal filed by the Commissioner was rejected as reported in [2009 (244) ELT A 89 (Bom)]. Further, the matter also stands concluded by the Hon'ble Punjab & Haryana High Co....