TaxTMI 
TaxTMI 
2017 (3) TMI 989
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....e 173B of Central Excise Rules, 1944. The impugned order held that the return stream product was not an input or partially processed input but a product that is classifiable under heading 2711.12 of the First Schedule to the Central Excise Tariff Act, 1985. The duty liability was confirmed and penalty of like amount imposed in order-in-original no. 22/2002-Commr VI dated 26th June 2002 of Commissioner of Central Excise, Mumbai-VI. The dispute was carried to the Tribunal which, in order no. C-III/1315-1318 WZB/2003 dated 22nd September 2003, remanded the matter with specific direction to the original authority to await the classification of the incoming stream. Another notice was issued to assessee for recovery of Rs. 41,02,351 as duty for t....
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.... to natural gas. 5. The impugned order also takes note of submission of M/s Indian Petrochemical Corporation Ltd (IPCL) that the dispute in relation to 'C-4 rafiinate' cleared by them was pending for disposal before the Tribunal. That was finally settled by the Tribunal in IPCL & others v. Commissioner of Central Excise, Vadodara [final order no. CB/A/808-8009/WZB/2005 dated 27th January 2005] classifying the goods as 2711.19. It was contended that Final Order no. 4637/97/WZB dated 7th October 1997 of the Tribunal in the case of Gujarat Petro Synthetics Ltd (GSPL) has upheld the classification claimed by them. It is their submission that notification no. 157/89-CE dated 17th July 1989 prescribes the method of calculation of gas consumed in....
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....original authority has followed the decision of the Tribunal in classification of 'C-4 raffinate.' Nothing could be further from illegality and impropriety than such a respectful adherence to the law of the land, no matter how fleeting and ephemeral it may be, and it certainly does not behove the reviewing authority to casually dismiss the findings of the Tribunal in such an airy manner. The Hon'ble Supreme Court, by its stature as the apex of the judicial branch of the Government, can term the judgment of a High Court or Tribunal as in jeopardy when it has accepted the jurisdiction in appeal against such impugned orders. For the Committee of Chief Commissioners to adopt such expressions, as are used in a context by the Hon'ble Supreme Cour....