2013 (12) TMI 674

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....R : Mathew John Applicant is a manufacturer of "Refractory Bricks". In its manufacture they use coal as fuel. In the manufacturing process residue emerges which is known as 'Cinders', which is sold in the open market. In the past, there were suspicion as whether cinders are a manufactured product and excise duty is to be paid on cinders. This matter has been decided by the Supreme Court in the ....

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.... deemed to be marketable." 3. Revenue was of the view that in view of the explanation given above, now cinders has become dutiable and based on such a reasoning a show-cause notice was issued for the period May'08 to Aug.'10, which was adjudicated confirming demand of Rs.2,85,374/- along with interest and penalty. 4. Aggrieved by the order of the Commissioner (Appeals) confirming the adjudic....