Boiler ash and cinder treated alike for excise purposes, preventing duty from being levied on boiler ash.

Boiler ash was treated as equivalent to cinder for excise purposes, following Supreme Court authority that had already settled the position. On that basis, boiler ash could not be subjected to duty on a contrary classification. The assessee therefore succeeded, and the appeal was allowed.

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Issues: Whether boiler ash was dutiable.

Analysis: The dispute turned on whether boiler ash could be treated differently from cinder for excise purposes. The issue had already been settled by the Supreme Court, which upheld the view that the two were one and the same for the relevant purpose.

Conclusion: Boiler ash was not held dutiable on the facts presented, and the appeal was allowed in favour of the assessee.

Ratio Decidendi: Where the higher court has settled that boiler ash and cinder are to be treated alike for excise purposes, boiler ash cannot be subjected to duty on a contrary basis.

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