2023 (5) TMI 1149

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....NICAL ) And HON'BLE DR. SUVENDU KUMAR PATI , MEMBER ( JUDICIAL ) Shri V. Rama Rao , Advocate for the Appellant Shri P. K. Acharya , Superintendent , alongwith Shri Xavier R. Mascarenhas , Superintendent , Authorised Representative for the Respondent ORDER PER : Dr. Suvendu Kumar Pati Denial of exemption Notification No. 89/95-CE dated 18.05.1995 by which excisable goods, being waste....

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....marketable and excisable. Appellant contested the same, suffered adjudication that confirmed duty demand interest and penalty, preferred appeal that was rejected for non-payment of pre-deposit as determined by the Commissioner (Appeals), got remand order from the CESTAT for redetermination of appeal and ultimately lost his claims in both the appeals as the Commissioner (Appeals) had confirmed the ....

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....have pursued the case records and found that for a different period, Appellant's appeal was allowed by this Tribunal in extending benefit of exemption under Notification No. 89/95-CE and holding that the same would apply to the waste namely Gums & Recovered Oil etc. The same issue is also settled in the case of M/s. Ricela Health Foods Ltd cited supra by the Larger Bench of this Tribunal. Further ....