2012 (8) TMI 599

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent   Per Archna Wadhwa (for the Bench):   Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has passed the present appeal. We have heard Shri R.K. Verma, DR appearing for the revenue and Shri Mayank Garg, Advocate for the respondents.   2. The respondents are engaged in the manufacture of sugar. A by-product bio-compost came into existence which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of penalty is waived.   5. As the issue is covered by the earlier decision of the Tribunal, therefore, we take up the appeal for disposal. The Tribunal in the case of E.I.D. Parry ( India) Ltd. (supra) set aside the demand in respect of sale of Bio-compost. Therefore, respectfully following the above decision, the impugned order is set aside and the appeal is allowed.   4. Ld. DR....