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2015 (4) TMI 619 - CESTAT NEW DELHIWaiver of pre deposit - zinc dross and ash - lower authorities have held that after the amendment to the provisions of section 2(d) of the Central Excise Act, the goods in question are marketable and as such, have to be held as having been manufactured by the appellant - Held that:- Tribunal in the case of KEC International Ltd. [2012 (12) TMI 426 - CESTAT, NEW DELHI], while upholding the dutiability of the zinc dross and ash has set aside the penalty on the ground that such clearances were effected with the knowledge of the Revenue. By applying the ratio of the above decision, we set aside the penalty, while confirming the duty and interest. - Decided partly in favour of assessee.
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