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    <title>2018 (8) TMI 454 - CESTAT KOLKATA</title>
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    <description>Lead dross arising during manufacture was disputed on classification and excisability, with central excise duty, interest and penalty confirmed under the Central Excise Act. The demand could not be sustained because binding judicial precedent had already held the contrary view unacceptable, and the controlling High Court decision, read with the Supreme Court ruling referred to therein, governed the issue. The demand and consequential penalties were therefore unsustainable, and the appeal was allowed.</description>
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      <description>Lead dross arising during manufacture was disputed on classification and excisability, with central excise duty, interest and penalty confirmed under the Central Excise Act. The demand could not be sustained because binding judicial precedent had already held the contrary view unacceptable, and the controlling High Court decision, read with the Supreme Court ruling referred to therein, governed the issue. The demand and consequential penalties were therefore unsustainable, and the appeal was allowed.</description>
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