2018 (5) TMI 1203

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....Advocate for the Appellants Shri R K Mishra, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order-in- Appeal No. 70/ CE/DLH/ 2015 dated 26.5.2016. 2. Brief facts of the case are that the appellants are engaged in manufacturing of Refined oil which attracts nil rate of duty under Notification No. 3/2006 dated 01.03.2006.....

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....f record, we find that the identical issue has came up before the Tribunal in the assessee's own case for previous period (Final Order No. 55562-55563/2016 dated 18.11.2016) where it was observed that "3. The matter of excisability of the item namely Soya Sludge (also called Soya Gum) has been squarely covered by Tribunal's decision in the case of Commissioner of Central Excise, Indore vs....