1988 (1) TMI 216

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....Departmental Representative, for the Respondent. [Order per : S.D. Jha, Vice-President (J)].  -The question for decision in this appeal is liability of the appellants to Central Excise duty under Tariff Item 68 in respect of Coal cinder sold by them between 1.4.1981 to 31.1.1983 and legality and propriety of personal penalty of Rs. 3,000/- imposed against them for breach of certain Cent....

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....otice dated 19-11-83 called upon the appellants to show cause why for breach of certain rules and provisions set out therein, penal action may not be taken against them. The appellants filed reply dated 19-11-1983 denying the allegations inter alia maintaining that coal cinders is not excisable goods and strongly disputing the validity of Trade Notice No. 82-CE, dated 28.8.1982. The Additional Col....

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....g on the decisions, he argued that demand of duty and imposition of penalty deserved to be set aside. 4. Smt. Chander relied on the meaning of cinder/slag given in The Condensed Chemical Dictionary, Tenth Edition, Revised by Gessner G. Hawley and argued that regard being had to this meaning, cinder should be treated as goods. She also relied on Rule 50 of Central Excise Rules, 1944 which prohib....

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....ctor in writing." 5. The respondent has also filed a Cross-objection which is in fact comments on the grounds of appeal and the request is to uphold the order. It is not a Cross-objection in proper sense and is therefore, dismissed as superfluous. 6. We have carefully considered the arguments advanced by the parties. It appears that burning of coal in boiler leaves cinder as residue. After c....