TMI Blog2001 (3) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. The brief facts of these cases are as under: 2. The appellants are engaged in the manufacture of various grades of Gelatines falling under sub-heading 3503.00 of the Central Excise Tariff Schedule. They have a power plant in their factory for the purpose of manufacture of Gelatine. In that power plant, they use coal as fuel for producing steam which, in turn, is used for genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 97 for classifying the goods under TSH 2621.00 and also for recovering duty of excise on the clearances of coal ash made during the period 23-7-1996 to 31-12-1996. The appellants contested both the SCNs. In adjudication of the first SCN, the jurisdictional Assistant Commissioner of Central Excise accepted the assessee's plea that coal ash had to be treated as a non-excisable commodity, and approve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the appellants, one dated 3-12-1998 and the other dated 27-5-1998 seeking to recover from them Rs. 37,174/- and Rs. 54,292/- respectively towards duty on coal ash at the rate applicable to TSH 2621.00, for two different periods. The A.C. confirmed the demands. The assessee preferred appeals. The Commissioner (Appeals), by order dated 4-5-2000, upheld the orders of the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, therefore, prayed for setting aside the impugned order which was passed by the Commissioner (Appeals) by relying on the Board's circular. Ld. SDR could not cite any better authority on the issue of classification of the impugned goods. 5. The impugned order was passed by the Commissioner (Appeals) totally on the basis of the Board's Circular. But, the said circular was quashed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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