SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPLICATION NO.48 OF 2001 CENTRAL EXCISE APPLICATION NO.48 OF 2001 CENTRAL EXCISE APPLICATION NO.48 OF 2001 The Commissioner of Central Excise ..Appellant. V/s. M/s.Aarti Drug Ltd. ..Respondent. Mr.A.S.Rao for petitioner. Mr.P.D.Shah i/b. PDS Legal for respondent. CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND CORAM : SMT.RANJANA DESAI AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 4TH FEBRUARY, 2009. DATED : 4TH FEBRUARY, 2009. DATED : 4TH FEBRUARY, 2009. P.C. :- P.C. :- P.C. :- 1. This application was admitted on 21/4/2005 on the following substantial questions of law :- 1) Whether Ammonium Sulphate emerging during the course of manufacture of MNI (a final product) is a by-product or a final product if the same is saleable /sold as it is in the market as fertilizer ? 2) Whether the provision of Rule 57CC of Central Excise Rules, 1944 are applicable if the product under reference is exempted from payment of duty or attracting Nil rate of duty ? 2. The questions of law raised in this application have already been decided by this Court - = : 2 : = - against the revenue by its Judgment dated 16/12/2008 in Writ Petition No.8435 of 2006 (Rallis India Ltd. V/s. The Union of India & Ors.) to which one of us (J.P.Devadhar, J.) was a party. This issue has thus become academic and hence the rule is discharged. 3. Application is disposed of accordingly with no order as to costs. (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)