2015 (7) TMI 423

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.... S. Thirumalai, & Mr. Harish Bindumadhavan Advocates For The Respondent : Mr. S. Teli ORDER Per : ARCHANA WADHWA After hearing both the sides, we find that demand to the tune of Rs. 4,29,885/- and Rs. 4,85,008/- stands confirmed in respect of spent earth used by the appellant in the manufacture of edible refined palm oil, during the period from July 2010 to December 2012. The lower authorities....

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....Allahabad in the case of Balrampur Chini Mills Ltd. vs. UOI reported as 2014 (300) E.L.T. 372 (All.). In a recent decision, the Hon'ble High Court of Bombay in the case of Hindalco Industries Ltd. vs. UOI: 2015 (315) E.L.T. 10 (Bom.) has again held the said Circular to be bad and has observed that amendment in Section 2(d) of Central Excise Act, when corresponding amendment in Section 2(f) definin....