2013 (11) TMI 956

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....i Navneet, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeals are directed against Orders-in-Original no. Belapur/25-26/Tal/R-III/COMMR/SLM/10-11 dated 20.10.2010; no. Belapur/92-93/Tal/R-III/COMMR/KA/12-13 dated 25.03.2013 passed by the Commissioner of Central Excise, Belapur; Order-in-Appeal no. BC/04/BEL/2012-13 dated 19.04.2012 passed by the Commissioner of Central Excise (App....

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....dingly, the demands were confirmed vide the aforesaid orders along with interest thereon and equivalent amount of penalties were also imposed on the appellant under the provisions of Central Excise Act. Aggrieved of the same, the appellant is before us. 3. The learned Counsel for the appellant submits that an identical issue arose before this Tribunal in the case of Bhushan Steel Ltd. vs. Commi....

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....ch of the Tribunal at New Delhi in the case of KEC International Ltd. vs. Commissioner of Central Excise, Jaipur-I - 2012 (283)ELT 428 (Tri-Del) considered the very same issue and held that as per the Explanation to Section 2 (d) of the Central Excise Act, 1944, Zinc Dross and Ash are deemed to be marketable and even as per the HSN Explanatory Notes, Zinc Dross is specifically mentioned as a trada....

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....(d), Zinc Dross is to be deemed as 'marketable' and, therefore, they have to be considered as excisable goods and liable to excise duty. In view of the conflicting decisions to two Benches of this Tribunal, we are of the view that the matter should be placed before a larger Bench of this Tribunal for resolution of the conflicting views. 5.2 Accordingly, we place the following points for conside....