(Sanjiv Khanna and Bela M. Trivedi, JJ.)
Civil Appeal No. 8915 of 2015, decided on February 16, 2022
Commissioner of Central Excise and Service Tax __________ Appellant;
v.
Dharani Sugars and Chemicals Ltd. __________________ Respondent.
With
Civil Appeal No. 14628 of 2015
With
Civil Appeal No. 13469 of 2015
With
Civil Appeal No. 9088 of 2018
Civil Appeal No. 8915 of 2015; Civil Appeal No. 14628 of 2015; Civil Appeal No. 13469 of 2015; and Civil Appeal No. 9088 of 2018
The Order of the court was delivered by
Order
C.A. NO. 8915/2015
1. We do not find any merit in the present appeal, as the respondent/assessee has enjoyed the benefit of the exemption Notification No. 67/95-CE dated 16.03.1995 till financial year 2005-2006. The appellant-Revenue has predicated their case on the addition of the item “other” in heading No. 22.04 made vide sub-heading 2204.90 with effect from 01.03.2005. In our opinion the aforesaid addition is not a substantive change or modification. In fact, the Tribunal has pointed out and it is accepted that the changes were made pursuant to adoption and re-structuring of tariff from six digit to eight digit. The changes made were not with the intend to withdraw the existing benefits or to withdraw an exemption which had been given and had been enjoyed by the respondent/assessee for the last twenty years.
2. Recording the aforesaid, the appeal stands dismissed.
C.A. No. 14628/2015, 13469/2015 & 9088/2018
3. In view of order passed in C.A. No. 8915/2015, these appeals stand dismissed.
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