2015 (8) TMI 833

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....the same. The department was of the view that fly ash is excisable goods falling under chapter 26 and the same would attract duty @ 5% under Notification No.02/11-CE dt.1.3.11 (Serial nO.14) as credit in respect of various inputs service including GTA service has availed. It is on this basis that the demand of duty on the clearance of fly ash during the period March, 2011 to February, 2012 have been made. A show cause notice was issued to the appellant for demand of duty amounting to Rs. 2,02,057/- from them in respect of clearance of fly ash alongwith interest and also for imposition of penalty. The show cause notice was adjudicated by the Assistant Commissioner vide Order-in-Original dated 22.1.14 by which the above mentioned duty was con....

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....e of manufacture of paper/paper board is not excisable, that the same view has been taken by the Tribunal in the case of CCE, Nagpur vs. Chandrapur Super Thermal Power-2014 (7) TMI 29 CESTAT Mumbai, that the Tribunal in the case of Shaw Wallace Gelatines Ltd. vs.CCE, Indore-2011 (131) ELT 397 (Tri.-Del.) has held that coal ash is obtained from burning of coal as fuel for production of steam, is not an excisable product and not leviable to duty under heading 26.21, and that the same view  has been taken by the Apex Court in the case of Union of India vs. Ahmedabad Electricity Co.Ltd.-2003 (158) ELT 3 (SC). She accordingly submitted that the impugned order is not correct, that the appellant have a strong prima facie in their favour and h....