2009 (10) TMI 765

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....ppellant. Shri S. Gautam, DR, for the Respondent. ORDER Heard. 2. The main issue involved in the matter is that, whether product in the nature of char and dolochar could be said to be excisable product and, therefore, could be subjected to excise duty as also point relating to the applicability of extended period of limitation for demand of excise duty and imposition of penalty. 3. ....

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....product since such product has potentiality of generation of electricity and even that aspect has been considered by the Apex Court in the case of Ahmedabad Electricity Co. Ltd. (supra). 4. The lower authorities have clearly arrived at the finding that the product dolochar has potentiality of generation of electricity and hence is an excisable commodity and this has been confirmed by the lower ....