2015 (10) TMI 1632

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....e, for the Appellant. Shri A. Roy, Supdt. (AR), for the Respondent. ORDER This is an application seeking waiver of pre-deposit of duty of Rs. 25.72 lakhs and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. At the outset Shri K. Kurmy, ld. Advocate for the applicant submits that demand has been confirmed against them for clearance of Silico Ma....

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.... submits that the refuse/residue which has been generated during the course of manufacture of finished product, namely, Silico Manganese, cannot be treated as excisable goods in view of the judgment of the Hon'ble Supreme Court in the case of UOI v. Indian Aluminium Co. Ltd. - 1995 (77) E.L.T. 268 (S.C.) even if the said refuse/residue is sold in the market. Also he submits that the company has in....