2018 (10) TMI 751

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.... Jain, DR ORDER PER ANIL CHOUDHARY: The present appeal is filed by the Appellants against the Order-in-Appeal No. 85-86(SJ)CE/JDR/2018 dated 27.03.2018 passed by the Commissioner (Appeals) of Central Excise & CGST, Jaipur. The period in dispute is April 2010 to December, 2013. 2. The brief facts of the case are that, during the period under consideration, the Appellants were engaged in....

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....ce was issued which culminated into impugned order. The basic contention of the Appellant is that, they are entitled for the benefit of Notification No. 89/95-CE dated 18th February, 1995 and by virtue of this Notification, they are not required to pay any duty on such products as mentioned in the show cause notice. The Notification No. 89/95-CE dated 18/02/1995 exempts waste, parings and scrap ma....

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.... perusal of the material available on record, it appears that an identical issue has come up for consideration before the Tribunal in the Appellants' own case [M/s Udyog Mandir vs CCE&ST, Jaipur-I, Final Order No. 51999/2018 dated 23.05.2018] and the Tribunal by following the judgment of the Larger Bench in the case of Ricela Health Foods Ltd. & Ors. Vs CCE, Chandigarh, has allowed the appeal by o....

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.... of rice brain oil and as such cover by the exemption Notification No. 89/95-CE. 5. Following the above judgment of the Larger Bench in the case of Ricela Health Foods Ltd. and ors. vs. CCE, Chandigarh, the regional bench of this Tribunal in Allahabad has also extended the benefit of Notification 89/95-CE on clearances of waste products such as fatty acid oil, sludge, soap stock (gums) and spen....