2025 (6) TMI 427

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., C. A for the Appellant Shri Yashpal Singh, Authorized Representative for the Respondent ORDER S. S. GARG : The present appeal is directed against the impugned order dated 30.01.2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh, whereby the learned Commissioner (Appeals) has partly allowed the appeal of the appellant. 2. Brief facts of the case are that the appellant a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rs.1,07,55,973/- under Section 11A alongwith interest under Section 11 AB and penalty of Rs. 1,07,55.973/- under Rule 25 of Central Excise Rules 2002 (hereinafter referred to as the "CER, 2002") read with Section 11 AC of the Central Excise Act, 1944 (hereinafter referred to as the "CEA, 1944). After following the due process, the adjudicating authority has confirmed the demand under Section 11A a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e case of M/s Ricela Health Foods Ltd. Vs. CCE, Chandigarh, Allahbad vide Interim Order No. 8- 11/2018 dated 30.01.2018; the Larger Bench after considering the earlier decision on the issue has held that the assessee is eligible for exemption under the Notification No. 89/1995-CE dated 18.05.1995 which exempts "waste, parings and scrap arising in the course of manufacture of exempted goods and fal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pra), the Larger Bench of its interim order dated 30.01.2018 decided the matter in favour of the assessee and held that gum, wax and fatty acid are waste and the assessee is eligible for exemption under Notification No. 89/1995-CE. Further, we find that the CESTAT, Chandigarh in the case of Dhillon Oil and Fats Pvt. Ltd. cited (Supra) has held in para which is 5 reproduced here in under: 5. Hear....