2016 (11) TMI 1206

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....and, Adv. for the Appellant Mr. N. Jagadish, A.R. for the Respondent. ORDER Per : S.S GARG The present appeal is directed against the decision of the Commissioner dated 28.10.2003. wherein he has upheld the order-in original passed by the Dy. Commissioner. 2. Briefly the facts of the case are that the appellant is engaged in the manufacture of various brands of cigarettes classifiab....

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....e 55 of the Central Excise Rules 2001. Thereafter the appellant filed an appeal before the Commissioner (Appeals) and the learned Commissioner(Appeals) vide his order dated 28.10.2003 upheld the adjudication order and confirmed the duty demand in respect of cigarette paper waste, aluminium foil waste and oil/sludge waste of Rs. 1,08,135/- however the penalty was set aside by the Commissioner (Appe....

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....the Hon'ble Supreme Court. He also submitted that the learned Commissioner (Appeals) Bangalore in respect of subsequent period i.e. January 2002 to December 2002 in the appellants own case has passed an order-in-appeal dated 31.12.2003 holding that cigarette waste paper, aluminium foil waste and oil/sludge waste are not excisable. In support of his submission, learned counsel has relied upon the f....

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.... that in view of the decision of the Tribunal in the appellants own case, the impugned order is not sustainable and should be set aside. On the other hand learned A.R. reiterates the finding of the Commissioner (Appeals). 5. We have heard both sides and perused the records and also gone through the judgments cited at bar. Further, we find that with regard to the same issue, learned Commissioner....