CESTAT: Duty & Penalty on Cinders from Coal Not Excisable

The Appellate Tribunal CESTAT, Mumbai held that the duty and penalty imposed on cinders burning coal are not excisable. The tribunal waived the duty and penalty recovery following the Supreme Court's dismissal of the appeal against the Bombay High Court judgment.

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The Appellate Tribunal CESTAT, Mumbai found that duty of Rs. 34,240/- and penalty of Rs. 17,000/- imposed on cinders burning coal in boilers are not excisable. The tribunal waived the duty and penalty recovery based on the Supreme Court's dismissal of the appeal against the Bombay High Court judgment.

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