2013 (12) TMI 674

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..... cturer of "Refractory Bricks". In its manufacture they use coal as fuel. In the manufacturing process residue emerges which is known as 'Cinders', which is sold in the open market. In the past, there were suspicion as whether cinders are a manufactured product and excise duty is to be paid on cinders. This matter has been decided by the Supreme Court in the case of Union of India Vs Ahmedabad Elec .....

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..... the view that in view of the explanation given above, now cinders has become dutiable and based on such a reasoning a show-cause notice was issued for the period May'08 to Aug.'10, which was adjudicated confirming demand of Rs.2,85,374/- along with interest and penalty. 4. Aggrieved by the order of the Commissioner (Appeals) confirming the adjudication order the applicant has filed this appeal. .....

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..... ing of "excisable goods" has changed by amendment in law, the Tribunal should look into the new legal provision, in which case the product is excisable. 7. We have considered the submissions from both sides. We are of the prima facie view that the amendment made in Section 2(d) will not have the effect of changing the finding of the Supreme Court in the case of Ahmedabad Electricity Co. Ltd. (sup .....

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