2001 (9) TMI 119

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....ge is made to the demand of Excise Duty on a by-product (half-burnt coal ash) described as cinder. According to the respondents, cinder is an excisable item falling within the Heading 26.21 of Central Excise Tariff Act, 1985 under old tariff item No. 68. Learned counsel appearing for the petitioner submits that coal ash or cinder which is obtained by use of coal in boiler for generating electricit....

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....find from the Division Bench decision of this Court (supra) that in Paragraph 11 even there is a mention of the old tariff item No. 68 and reference was made to the decision in the case of Swadeshi Cotton Mills Ltd. v. Collector - 1996 (82) E.L.T. A160 (S.C.), of the Supreme Court which has held that even under the old tariff such waste or by-product called cinder is not liable to levy of excise d....