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Rawalwasia Ispat Udyog Pvt Ltd Versus The Customs, Excise And Service Tax Appellate Tribunal And Another

2015 (4) TMI 605 - PUNJAB & HARYANA HIGH COURT

Manufacture - levy of duty on Zinc-Dross/Zinc-Ash generated in the Factory - Validity of Tribunal's order - Section 2(f) of the Central Excise Act, 1944 - whether a bare Provisions of Section 2(d) of the Central Excise Act, 1944 is enough to raise & confirm the Demand of Duty on such products - Held that:- The appellant contended that in view of its having deposited the entire demand, it was entitled to a stay. The matter appeared on the Board on the first day itself for considering the applicat .....

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andhawalia,JJ. For the Appellants : Mr Naveen Mullick, Adv. for Mr Parth Mullick Adv. For the Respondent : Mr D. D Sharma, Adv. for No. 2 ORDER S. J. Vazifdar, A.C.J. (Oral) This is an appeal against the orders of the CESTAT dated 15.02.2013 and an order dated 21.02.2014. The following questions of law have been raised in the appeal:- "i) Whether the Zinc-Dross/Zinc-Ash generated in the Factory has even been held to be not covered under Section - 2(f) of Central Excise Act, 1944 by the Apex .....

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out there being any Notice for Final-Disposal, could pass the Final-Order on the date only fixed for disposing of the Stay - Application and whether the Final Order passed is in violation of the principles of natural justice? iv) Whether the Demand of Duty on Zinc- Dross/Zinc-Ash confirmed by the Hon'ble Tribunal is Legal, Correct and Proper? For the purpose of this appeal, we, however, raise the following substantial question of law:- "Whether the appellant is bound by the concession r .....

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the entire demand, it was entitled to a stay. The matter appeared on the Board on the first day itself for considering the application for stay regarding penalty. It was not necessary to consider any application for stay regarding the demand as the amount demanded had already been deposited. However, the CESTAT, by the impugned order dated 15.02.2013, disposed of the appeal itself. The CESTAT could not have disposed of the appeal without the consent of the appellant. The order, however, suggests .....

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