2002 (1) TMI 925 - AT - Central Excise

Summary

The Revenue filed appeals against the order-in-appeal passed by the Commissioner. The issue was found to be covered by a decision of the Gujarat High Court. The appeals were rejected as coal ash was not considered a manufactured excisable product liable for Central Excise duty. The decision of the Tribunal was not accepted by the Revenue, who planned to appeal to the Supreme Court. The appeals were rejected based on the Gujarat High Court's decision.