2016 (12) TMI 323

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.... for the Appellant Mr. Yogesh Aggarwal, DR for the Respondent ORDER The appeal is against the order dated 30.06.2009 of Commissioner of Central Excise, Raipur.  The appellants are engaged in the manufacture of sponge iron liable to Central Excise duty.  During the course of audit of their records, it was noted that they have manufactured and cleared fly ash bricks falling under Centr....

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....olid fuel.  Such fly ash are generally obtained in power plants.  The appellant pleaded that they have no furnace during the relevant period and hence there is no generation of fly ash.  Further, they contended that they should have been allowed to cross examine the Chemical Examiner regarding test carried out by him on the samples drawn by department.  The duty demand was chal....

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....ing used by the appellant in the manufacture of sponge iron.  During the process of manufacture, ash particles are generated which were collected in electrostatic precipitator and later used in the manufacture of bricks. These facts have not been disputed.  As such we find no reason to interfere with the findings of the original authority regarding the excise duty liability on fly ash br....

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....ind no reason to interfere with the findings of the original authority.  Regarding demand of extended period, we find that inspite of engaged in the manufacture of fly ash bricks and marketing the same in the said name, the appellants did not file any return for the said product.  Their submission that the extended period is not applicable in the present case is not tenable.  The fa....