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TMI Blog2017 (2) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The present appeal is filed by appellant-assessee against Order-in-Original No. 33/COMMR./M-II/2009 dated 26/10/2009 passed by Commissioner of Central Excise & Customs, Meerut-II. 2. The grounds of appeal is that the Original Authority had confirmed the demand of duty on Zinc Dross and Zinc Ash throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r recovery of interest and imposition of penalty. The said Show Cause Notice was adjudicated through Order-in-Original dated 05-11-2009, through which proposed demand was confirmed and equal penalty imposed. 3. Aggrieved by the said Order-in-Original dated 05-11-2009, the appellant is before us. 4. The ld. Counsel for the appellant has taken us through the said Circular issued by C.B.E.C. dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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, circulars of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. -Value of non-excisable goods for the purposes of this rule, shall be the invoice value and where such invoice value is not available, such value shall be determined by using reasonable means consistent with the principles of valuation contained in the Excise Act and the rules made thereunder." 4.2 Consequently, Bagasse, Dross and Skimmings of non-ferrous metals or any such byproduct or waste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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