Waste Filter Cake Not Excisable under Central Excise Act, 1985. Revenue Appeal Rejected. Commissioner's Order Final.

The Tribunal upheld the Commissioner (Appeals)'s decision that Waste Filter Cake is not excisable under the Central Excise Tariff Act, 1985. The appeal by the revenue was rejected, and the issue was settled by the Commissioner's subsequent order in 2004, which attained finality. The decision was pronounced on 9-12-2005.

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Issues:
1. Classification of "Waste Filter Cake" under Central Excise Tariff Act, 1985.
2. Justification of referring to earlier Tribunal order in the present appeal.
3. Excisability of Waste Filter Cake based on manufacturing process and commercial value.

Analysis:
1. The main issue in the appeal was the classification of "Waste Filter Cake" generated during the manufacture of Chemical Additives under Chapter Heading 38 and 39 of the Central Excise Tariff Act, 1985. The Commissioner (Appeals) held that the Waste Filter Cake is not excisable as it is a waste material with negative commercial value, not a manufactured product. The Tribunal found that the Commissioner considered all facts and evidence, not solely relying on the earlier Tribunal order, and upheld the decision.

2. The revenue contended that referring to the earlier Tribunal order was unjustified as the issue was remanded and not decided. However, the Tribunal noted that the Commissioner (Appeals) based the decision on the entire facts and evidence, not just the previous order. Therefore, the Tribunal rejected the revenue's contention, affirming the Commissioner's decision.

3. Regarding the excisability of Waste Filter Cake, the manufacturing process involved the filtration of chemical additives using filter media, resulting in the emergence of Waste Filter Cake when the filter aid loses its capacity. The Tribunal considered various pieces of evidence, including reports from IIT and UDCT, along with relevant case laws. The Commissioner's decision, which was not challenged by the revenue, concluded that Waste Filter Cake is not a manufactured product and hence not excisable. The Tribunal also referenced the Condensed Chemical Dictionary and previous judgments to support the decision that Waste Filter Cake is non-excisable due to its nature as waste material with no commercial value.

In conclusion, the Tribunal upheld the Commissioner (Appeals)'s decision that Waste Filter Cake is not excisable under the Central Excise Tariff Act, 1985. The appeal filed by the revenue was rejected, and the issue of the excisability of Waste Filter Cake was deemed settled by the Commissioner's subsequent order in 2004, which attained finality. The decision was pronounced in court on 9-12-2005.

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