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2016 (2) TMI 186

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.... For the Respondent : Shri Karan Adik, Adv ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Appeal No: AT/772/Bel/2006 dated 08/12/2006 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. Heard both the sides and perused the records. The only issue involved in this appeal is regarding the eligibility of the products - waste steam and low boili....

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....is. The appellants have further contended that they had paid normal duty on the products manufactured out of imported Orthoxylene and claimed concessional rate only in respect of products manufactured out of Orthoxylene manufactured / produced in India. In support they also submitted a statement giving details of the products manufactured out of imported/indigenous Orthoxylene; the quantities clea....

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.... respondent that identical issue was agitated by the Revenue before the Hon'ble apex Court in Civil Appeal No. 2588/2006 in respondent's own case and their Lordship were pleased to dismiss the appeal by an order dated 01/09/2015. We, on perusing the said order, has find it so. We reproduce the relevant paragraphs which is as under: "The Order-in-Original was passed holding that the respo....