2015 (7) TMI 423

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....URTHY, JJ. For The Appellant : Mr. 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....

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....tands struck down by the Hon'ble High Court of 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 ....