2018 (7) TMI 1586

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....ars, Aluminium Notch Bars and Shorts" and during the course of manufacture Alluminium Dross & Skimmings are generated which are considered as waste arising in the manufacture. The lower authorities were of the view that excise duty was liable to be paid on such Aluminium Dross and Skimming during the period from February, 2005 to January, 2006. Accordingly, the duty demand was confirmed alongwith interest and penalty. Challenging such demand the present appeal has been filed. 3. With this background we heard both sides and perused the appeal record. 4. It is the submission of the ld. Counsel for the appellant that the issue regarding excisability of Aluminium Dross and Skimming and other non-ferro material was decided in favour of the....

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....s of the Hon'ble Supreme Court on the same issue. The attempt of the Tribunal in para 6.5 in proceeding to analyse that the process and concluding that nobody deliberately manufactures waste, dross and scrap is in direct conflict with the findings of the Hon'ble Supreme Court. Waste and scrap emerge as a by-product in the course of manufacture of other products. The whole purpose of making these observations is to justify the conclusion that because there is a reference to these items in the Tariff Entry or the Tariff Schedule that would change the colour of the controversy. That would enable the Tribunal to then hold that the earlier Judgments and in the case of this very Assessee are no longer good law. However, we do not see how the deci....