2026 (1) TMI 509

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.... For the Appellant : Shri Y. Sreenivasa Reddy, Advocate For the Respondent : Shri M. Anukathir Surya, AR ORDER PER: A.K. JYOTISHI: M/s 3F Industries Ltd (formerly known as M/s Foods Fats & Fertilizers Ltd.,) (hereinafter referred to as appellant) are, inter alia, engaged in manufacture of palm oil, fatty acids, etc. The department, in the course of audit, noticed that while processing....

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.... Chini Mills Ltd Vs UOI [2014 (300) ELT 373 (All)] and subsequent thereto, the said circular itself was withdrawn by the CBIC after the decision of Hon'ble Supreme Court in the case of DSCL Sugars Ltd., vide Circular No. 1027/15/2016-CX dt.25.04.2016. Moreover, relying on the said circular, the Tribunals have also dropped similar demands in case of other units. He has relied on certain judgments, ....

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....ot sustainable. 4. Learned AR, on the other hand, has reiterated the findings of the Original Authority as upheld by the Commissioner (Appeals) vide OIA dt.22.04.2014 (impugned order). 5. Heard both sides and perused the records. 6. The short question for determination is whether the waste mud (spent earth) is chargeable to excise duty or otherwise. We find that the only ground taken by t....

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....n amendments made in Rule 6 of CCR, 2004 w.e.f. 01.03.2015. Therefore, it is an undisputed fact that the directions contained in various circulars including Circular No.904/24/09-CX dt.28.10.2009, were withdrawn and rescinded. In the present case, it is not in dispute that the spent fuller earth has not emerged by way of any conscious effort and it has emerged involuntarily in the process of bleac....