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 APPEAL NO.86 OF 2006 CENTRAL EXCISE APPEAL NO.86 OF 2006 CENTRAL EXCISE APPEAL NO.86 OF 2006 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 appeal was admitted on 20/6/2006 on the following substantial questions of law :- 1) Whether AMMONIUM SULPHATE is a by-product when the same is obtained by treating mother liquor which itself is a by-product emerging during the course of manufacture of 2MNI; (a final product) ? 2) Whether the provisions of Rule 57CC(1) of the Central Excise Rules, 1944 are applicable to AMMONIUM SULPHATE cleared / removed at Nil rate of duty under Notification No.8/96 dated 23/7/1996 and whether an amount equal to 8% of the price of AMMONIUM SULPHATE is payable thereon ? - = : 2 : = - 2. Learned counsel for the parties agree that both the above questions of law have been decided against the revenue by this Court 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. In view of this, this appeal will have to be dismissed and is dismissed as such. (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (SMT.RANJANA DESAI, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)