2014 (12) TMI 449

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..... For the Respondent : Mr. S. Teli, A.R. ORDER Per B.S.V. MURTHY; During the course of manufacture of paper and paperboard, 'Fly-Ash' was generated in the appellants factory. Duty demand of Rs. 30,08,624/- with interest has been confirmed for clearance of fly ash during the period from March 2011 to June 2012 on the ground that fly ash is an excisable commodity classifiable under CETH 2620990 .....

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..... arising in the appellant's factory, the charge of the department that the appellant sold the product for a consideration is improper. Taking note of the submission that the Commissioner for a different period has held that the goods are not excisable, we consider that the appellant has made out a case on merits for waiver of pre-deposit and stay against recovery. Accordingly, requirement of pre-d .....

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