9911796707
TMI Blog2016 (9) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... tated appeal and that C.B.E.C. have issued a Circular No. 1027/15/2016-CX dated 25-04-2016, wherein in para 4.2 it is clarified that Dross and such by product or waste of non-ferrous metals are non-excisable goods and the appellant has requested for early hearing of appeal. The Id. Counsel for the appellant took us through the said Circular and it appeared to us that along with the disposal of Miscellaneous Application, Appeal could be taken for final decision. The Id. A.R. for Revenue has also consented for disposal of main appeal. Hence, we take up both Miscellaneous Application and Appeal together for disposal. 2. The appellant was issued with a Show Cause Notice, dated 05-06-2009 by Additional Director General, DGCEI New Delhi, allegin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The issue came before the Hon'ble Supreme Court in a case of M/s Union of India and Ors Vs M/s DSCL Sugar Ltd.- 2015-TIOL-240-SC-CX dated 15-07-2015. Hon'ble Supreme Court examined the issue and reaffirmed that bagasse is not a manufactured product. The judgement applies to both periods, before and after the insertion of explanation in Section 2(d) of the Central Excise Act, 1944 by the Finance Act, 2008. It may also be noted that Hon'ble high Court of Bombay in case of M/s Hindalco Industries Ltd. vs. Union of India [2015 (315) E.L.T, 10(Bombay)] =2014-TIOL-2266-HC-MUM-CX came to similar conclusion in relation to dross and skimming of aluminium, zinc or other non-ferrous metal. 3. In the light of the above judgments, cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the C.B.E.C. has clarified that Dross or any such by-product or waste of non-ferrous metals are non-excisable goods and therefore the Order-in-Original does not remain sustainable. The Id. Departmental Representative has contended that the said Circular is applicable to the facts of the case. 5. We have considered the contentions of both parties. It is very clear from the said Circular dated 25th April, 2016 issued by C.B.E.C. that Revenue has taken a view that Dross, ash or any such by-product or waste of non-ferrous metals are non-excisable goods. We, therefore, hold that the impugned Order-in-Original is liable to be set aside. We set aside the impugned Order-in-Original and allow the appeal with consequential relief to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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