2002 (9) TMI 353

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der per : G.R. Sharma, Member (T)]. - Shri R. Sudhinder, learned Counsel arguing the stay petition for waiver of pre-deposit of duty amounting to Rs. 83,842/- submits that duty has been demanded on coal ash. He submits that coal ash has been held to be non-excisable. In support of this contention he refers to the judgment contained in Final Order No. 121/89-B, dated 21-4-1989 in the case of Swad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cisable as other ash falling under Heading 26.21 of the Central Excise Tariff Act, 1985. Learned Counsel, therefore, submits that this decision of the Hon'ble Gujarat High Court was followed by the Hon'ble Bombay High Court in the case of Century Rayon v. Union of India reported in 2002 (142) E.L.T. 319 wherein it was held that cinder obtained by way of waste product during the generation of steam....