2016 (11) TMI 155

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....Hon'ble Member (Technical) For Appellant : Shri R. C. Sexena, Advocate For Respondent : Shri Sameer Chitkara, Authorised Representative ORDER Per Dr. D. M. Misra These three appeals are filed against respective order-in-originals passed by the Commissioner of Central Excise & Customs, Vadodara-I. 2. Briefly stated the facts of the case, during the relevant period, that is, from O....

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..../2014 dated 03.02.2014. Regarding the levy of duty on the clearance of Gypsum, the Ld. Advocate submits that once Di-Calcium Phosphate manufactured from Rock Phosphate is considered as not chargeable to duty, its clearance value would being below the SSI exemption limit, and accordingly no duty would be required to be paid on the said by-product. 4. Ld. AR for the Revenue has not disputed the i....