2021 (12) TMI 478

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.....SIVAGNANAM AND THE HON'BLE MR.JUSTICE SATHI KUMAR SUKUMARA KURUP For Appellant: Mr.A.P.Srinivas, Senior Standing Counsel For Respondent: Mr.S.Murugappan JUDGMENT T.S. Sivagnanam, J. These appeals, filed by the Revenue, are directed against the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for brevity "the Tribunal") d....

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....d is with regard to whether the Tribunal was right in holding that fatty acid waxes, soap stocks, spent earth and gum generated during the processing of refined oil are waste and cannot be subjected to central excise duty. 4.The Tribunal referred to the decision of the Lager Bench of the Tribunal in the case of M/s.Ricela Health Foods Ltd. & Others vs. CCE, Chandigarh, Allahabad [2018 (2) TMI 1....