2022 (12) TMI 1295

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....pril 2012 of Commissioner of Central Excise (Appeals), Belapur, order-in-appeal no. PVR/271/NGP/2012 dated 31st December 2012 of Commissioner of Central Excise & Customs (Appeals), Nagpur and order-in-original no. Belapur/92-93/Tal/R-III/COMMR/KA/12-13 dated 25th March 2013 of Commissioner of Central Excise, Belapur which were the culmination of proceedings initiated for clearance of 'aluminium dross and skimming', emerging during the process of manufacture of 'aluminium coil/sheets', for recovery of duty at rate corresponding to tariff item 2620 4010 of Schedule to Central Excise Tariff Act, 1985. Accordingly Rs. 85,47,008/- was ordered to be recovered for the period from 10th May 2008 to 30th January 2009 and Rs.30,15,825/- for the period....

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....who has reiterated the impugned order. 4. It is seen from the decision of the Hon'ble High Court of Bombay in re Hindalco Industries Ltd that dutiability of the impugned goods, which had been held by the Tribunal to be excisable even after the amendment inserting 'Explanation - For the purposes of this clause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable." in section 2(d) of Central Excise Act, 1944 with effect from 10th May 2008, did not find favour in the light of several decisions and it was held that '21. We do not see how, in the light of these authoritative pronouncements of the Hon'ble Supreme C....

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.... 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 decision in the case of Grasim Industries Ltd. (supra) and particularly the above reproduced paragraphs could have bee....

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.... coercive action against the Petitioner Hindalco Industries Ltd. including seizure and clearance of aluminium dross and skimming etc. in terms of the impugned orders. All the observations made prima facie do not take note of the decisions of the Hon'ble Supreme Court. It only takes note of one of the decision. In the light of the conclusions reached by us and finding that there are authoritative pronouncements of the Hon'ble Supreme Court rendered after the Division Bench of Allahabad High Court, that we are unable to agree with Mr. Sethna. 24. We had called upon Mr. Sethna to take instructions from the Department as to why the Department cannot, in the light of these authoritative pronouncements, enable the Tribunal to deal with t....