2009 (10) TMI 765

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..... , for the Respondent. ORDER Heard. 2. The main issue involved in the matter is that, whether product in the nature of char and dolochar could be said to be excisable product and, therefore, could be subjected to excise duty as also point relating to the applicability of extended period of limitation for demand of excise duty and imposition of penalty. 3. Though the learned advocate for the app .....

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..... lity of generation of electricity and even that aspect has been considered by the Apex Court in the case of Ahmedabad Electricity Co. Ltd. (supra). 4. The lower authorities have clearly arrived at the finding that the product dolochar has potentiality of generation of electricity and hence is an excisable commodity and this has been confirmed by the lower appellate authority. Even in the decision .....

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..... lowed and bearing in mind the financial hardship as well as the Revenue's interest, the appellants are directed to deposit a sum of Rs. 2,50,000/- (rupees two lacs and fifty thousand only) within a period of six weeks from today and on such deposit being made, the pre-deposit of the remaining amount of duty and penalty, demanded under the impugned order, shall stand waived till the disposal of the .....

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