2019 (4) TMI 1458

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...., Advocate for the Appellant (s) Shri S. Mukhopadhyay, Suptd. (AR) for the Respondent(s) ORDER Per Bench: The issue involved in the instant appeal is whether 'aluminium dross and skimmings' which is a waste product arising in the course of manufacture of aluminium products is liable to excise duty. 2. Brief facts of the case are that the Appellant is engaged in the manufacture and s....

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....8/- as against excise duty of Rs. 5,83,357/- proposed in the Show Cause Notice. The Order-in-Original also imposed penalty of Rs. 1,25,000/- Appeal against the Order-in-Original was dismissed by the Ld. Commissioner (Appeals) vide Order-in-Appeal dated 28.01.2010. Hence, the present appeal before the Tribunal. 3. The Ld. Advocate appearing on behalf of the Appellant submitted that the issue inv....

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....itted that in view of the judgments in the case of M/s DSCL Sugar ltd. and M/s Hindalco Industries Ltd. (Supra), a CBEC Circular bearing No. 1027/15/2016-CX, dated 25.04.2016 has been issued which has rescinded, inter alia earlier CBEC Circular No. 904/24/09-CX dated 28.10.09. The relevant part of the Circular is reproduced below for ready reference. "Excisability of bagasse and similar o....

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....nd after the insertion of explanation in Section 2 (d) of the Central Excise Act, 1944 by the Finance Act, 2008. It may also be noted that Hon'ble High Court of Bombay in case of M/s Hindalco Industries Ltd. Vs. Union of India [2015 (315) E.L.T. 10 (Bom)] came to similar conclusion in relation to dross and skimming of aluminium, Zink or other non-ferrous metal. 3. In the light of the abov....