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of <h1>CEGAT Waives Pre-Deposit, Sets Hearing Date on Coal Ash Excisability Appeal</h1> <h3>BIRLA VXL LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH</h3> BIRLA VXL LTD. Versus COMMISSIONER OF C. EX., CHANDIGARH - 2002 (146) E.L.T. 549 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi considered a case regarding the excisability of coal ash. The appellant argued that coal ash was non-excisable based on previous judgments. The respondent cited a recent Board's Circular stating coal ash was excisable. The Tribunal noted the appellant's argument and waived the pre-deposit of duty, scheduling the appeal for regular hearing on 21-11-2002.
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