TaxTMI 
TaxTMI 
2023 (12) TMI 170
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....skimming' generated while processing 'aluminum ingots' in their facility. The order [order-in-original no. Belapur/94-95/Taloja/R-III/COMMR/KA/ 2013-14 dated 30th September 2013] of Commissioner of Central Excise & Customs, Belapur has confirmed demand of Rs. 55,54,467 and Rs. 71,67,294 for January 2012 to June 2012 and from July 2012 to December 2012 respectively by relying on the meaning assigned to 'excisable goods' after insertion of '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. Besides ....
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....ESTAT MUMBAI], set aside the demands. 3. We have heard Learned Authorized Representative. 4. As the issue, dealt with in appeals carried upto the Hon'ble Supreme Court and noted by the Tribunal in re Hindalco Industries Ltd thus '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 e....
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.... are liable for imposition of duty under Section 3 is directly contrary to the binding Judgments 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 an....
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....009 (243) ELT 481 (All.) is entirely misplaced. There the argument was that the Writ Petition has been admitted and therefore, a interim order be passed so as to restrain the Department/Revenue from taking any 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. Se....