1987 (6) TMI 153

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....Collector of Central Excise, Guntur challenges this order before this Tribunal. 2. The respondents in response to the notice of date of hearing have requested for decision on merits on the basis of arguments advanced by them in their written submissions. We have therefore, heard Smt. Chander for the appellants - Collector of Central Excise, Guntur and perused the available papers. 3. Smt. Chander on hearing dated 3-4-1987 had prayed for time to place literature before the Bench to show that the production in question - Carbide Sludge is marketable and is sold as such. In that connection, she has filed a letter dated 4-5-1987 from the respondents addressed to the Superintendent of Central Excise, Mor VII, IDO II, Vishakhapatnam. ....

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....incident of the manufacturing process. Brass scrap is manufactured or happens to be manufactured in India. It is well-known as a marketable commodity both of Indian and foreign origin. The brass scrap produced in India must receive protection by the imposition of a countervailing duty on imported brass scrap". and that in view of these observations of the Supreme Court, the Delhi High Court decision was per incuriam. In letter dated 4-5-1987 of the respondents, the character of Carbide sludge is seems to be as follows - (a) "The Carbide slug (Ca(OH)2 is nothing but a waste material discharged into the drain from the generator (Container) where acetylene gas is manufactured [CaC2- 2H2O - C2H2- + Ca(CH)2 ] along with water so that the cont....