2017 (2) TMI 149

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....ne for respondent ORDER Per Ramesh Nair 1. The fact of the case is that the respondent manufactures Isobutyl Benzene. There is a by-product in the form of spent water and propylene, which is cleared without payment of duty. According to the department, these used propylene falling under chapter sub heading 2711.19 and attract excise duty. The adjudicating authority confirmed the demand by....

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....igh Court of Bombay vide Central Excise Appeal No.175/06 wherein the Hon'ble High Court vide order dated 27/08/2008 dismissed the appeal of the Revenue. Therefore, the issue is no longer res integra. 4. We have carefully considered the submissions made by the learned AR and perused the records including the cross-objection filed by the respondent. 5. The issue has been decided in the appella....

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.... otherwise could not be held as manufactured excisable goods. If that part of the gas, which is allowed to be flared up is not treated as excisable by the revenue, it is not understood as to how the same gas when supplied to the neighbouring unit, that too, without any consideration, would become excisable. The Tribunal in the case of  Phillips Carbon Black Ltd., Vs. Commissioner of Central E....

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....ot make the said mixture of waste gas as excisable. 6. In view of the foregoing, we set aside the impugned order and allow all the appeals with consequential relief to the appellants. 6. Against the above Tribunal order, the Revenue appeal was dismissed by the Hon ble High Court wherein the High Court has passed the following order: "After having heard the learned counsel for ....