TMI Blog2018 (1) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Anil Choudhary, Member (Judicial) And Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Ms. Natasha Sarksar (Advocate) Present for the Respondent: Shri Rajeev Ranjan (Joint Commissioner) A.R. ORDER Per: Anil Choudhary That the common issue involved in the instant appeals bearing appeal nos. E/1516/2010, E/2322-2323/2011 2558/2011 is whether aluminium dross and skimmings which is a waste product arising in the course of manufacture of Aluminium products is liable to excise duty. 2. Brief facts of the case are that the Appellant is engaged in the manufacture and sale of Aluminium products falling under Chapter Heading No. 76 of the First Schedule to the Central Excise Tariff Act, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of alleged clandestine removal of the seized Aluminium Dross weighing 11.43 MT OIO No. 03/RNKT-I/Seiz/2010 dated 13.09.2010 was passed wherein the seized Aluminium Dross was confiscated and a penalty of INR 4,709/- was also imposed. The same was confirmed vide OIA No. 88-90/CE/ALLD./2011 dated 30.06.2011. 3. E/2558/2011 (Vijay Shankar Pandey-Transporter) SCN No. V (a) (15) Seizure/Hindalco/MZP/351/09/800 dated 19.03.2010 was issued proposing to confiscate the truck in which Aluminium Dross for M/s Hindalco Industries Ltd. was allegedly being clandestinely removed. OIO No. 03/RNKT-I/Seiz/2010 dated 13.09.2010 was passed wherein the truck was confiscated and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Authority upon CBEC Circular No.904/24/09-Cx dated 28.10.09, wherein it was stated that waste products arising in the course of manufacture and capable of being sold for a consideration would be excisable. It is to be noted that subsequently, in view of the judgment of the apex court in Union of India Ors. Vs. M/s DSCL Sugar Ltd. and by the Hon ble Bombay High Court in M/s Hindalco Industries Ltd. Vs. Union of India, as detailed earlier, a CBEC Circular bearing No.1027/15/2016-CX, dated 25.04.2016 has been issued which has rescinded, inter alia earlier CBEC Circular No. 904/24/09-Cx dated 28.10.09. The relevant part of the Circular is reproduced below for ready reference: Excisability of bagasse and similar other by-prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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