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TMI Blog1995 (11) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. [Order per : G.P. Agarwal, Member (J)]. - Being aggrieved with the impugned order-in-appeal passed by the Collector of Central Excise (Appeals), Madras, holding that Carbide Sludge is not an excisable goods, the Revenue has filed the present appeal. 2. Appearing on behalf of the Revenue appellant, Shri A.K. Madan, learned SDR, submitted that the respondents are manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Carbide Sludge is goods as per tests laid down by law and this decision would not act as a fetter should such evidence be available. He also submitted that the said case of Andhra Oxygen (P) Ltd. supra, was under the old Tariff, whereas the present cases is under the new Tariff. In reply, Shri K. Lakshmi Narayan, learned Counsel for the respondents, submitted that the said question was again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the point, ultimately held that Carbide Sludge is not an excisable goods within the meaning of the Act. While holding so, the fact that the Carbide Sludge was sold at time was also considered. For ready reference, the relevant portion of the said judgment may be reproduced herein with advantage : "14. In case of both the assessees produced hereby carbide sludge is formed, is common, and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rge anything to the contractors to the sludge and the contractors do not pay the charges but they claim supervision charges from the contractors. Then such heaps of sludge cannot be measured, weighed or revised accounted for. Assuming that the assessee charges something to the contractor, then also it almost negligible. In case of Bansal Industries, the adjudicating authority has found that for so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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