2018 (3) TMI 915

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..... Atul Handa, AR- for the appellant Shri. Vikrant Kackaria, Advocate- for the respondent Per Ashok Jindal: The Revenue is in appeal against the impugned orders passed by the Ld. Commissioner (A) wherein the case of Appeal No. E/623-624/2008, he hold that the product in question are classifiable under Chapter Heading 1515 of the Central Excise Tariff Act, 1985, but in the third appeal, he ....

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....ourse of manufacture of refined oil are not waste, therefore, the same are dutiable and the respondents are not entitled to avail benefit of exemption Notification No. 89/95-CE dated 18.05.1995. In these set of facts, various show cause notices were issued to the respondents to demand duty of the said goods. The matters were adjudicated. The adjudicating authority confirmed the demand by denying t....

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.... In fact, in the show cause notices, the sole allegation against the respondents were that they are not entitled for benefit of exemption Notification No. 89/95-CE dated 18.05.1995, whereas, he has gone to classify the goods in some other chapter heading and dropped the charges against the respondents. Therefore, the impugned orders are to be set aside as the ld. Commissioner (A) has gone beyond t....

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....05.1995, therefore, the issue is no more res-Integra. Hence, the appeals of the Revenue are to be dismissed. 5. Heard the parties and considered the submissions. 6. As the sole issue in the show cause notices is that whether the respondents are entitled to avail benefit of exemption Notification No. 89/95-CE dated 18.05.1995 or not for the goods/products emerges during the process of manufac....