TaxTMI 
TaxTMI 
2019 (3) TMI 1484
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....ditional Commissioner (AR), for respondent ORDER Per: Sanjiv Srivastava This appeal is directed against order in original No 11/Comm.M.II/2011 dated 07.02.2011 of Commissioner Central Excise Mumbai II, holding as follows: "41. I confirm the demand of Rs. 2,77,57,814/- (Rupees Two Crore Eighty Seven Lakhs Fifty Seven Thousand Eight Hundred and Fourteen only) raised vide F N V/Adj.(30)/Ch-II/....
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....s falling under Chapter 27, and Sulphur falling under Chapter 25 of the First Schedule to Central Excise Tariff Act, 1985. 2.2 Notification No 4/2006-CE dated 01.03.2006 exempts LPG (Domestic) and SKO (PDS) from the payment of Central Excise duty and Naphtha for use in the manufacture of the Fertilizers is exempted under Notification No 4/206-CE dated 01.03.2006) (These products hereinafter refer....
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....chargeable to Nil rate of duty, other than those goods which are cleared by a manufacturer of dutiable and exempted final products after discharging the obligation prescribed in Rule 6 of the CENVAT Credit Rules, 2004." 2.5 Thus department was of the view that the appellants were required to pay duty on the quantity of Naphtha relatable to the electricity consumed for manufacture of exempted goo....
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....e in the appeal and during the course of arguments. 4.2 We find that issue is squarely covered by the decision of tribunal in case of Appellants themselves as reported in [2013 (287) ELT 102 (T-Mum)]. In the said decision tribunal has held as follows: "39. In view of the majority decision, following order is passed : The benefit of exemption under Notification No. 67/95- C.E., dated 16-3-1995 ....