TaxTMI 
TaxTMI 
2026 (3) TMI 904
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....e Central Excise Act, 1944. 2. The facts of the case are that the appellant is a manufacturer of Sponge Iron falling under S.H.7203.10.00. The basic raw material for manufacture of Sponge Iron is Iron Ore (S.H.2601), Steam Coal (S.H.2701.19.20) or Bituminous Coal (S.H.2701.12.00) is used as fuel and Dolomite (S.H.2518.10.00) or Lime Stone (S.H.2521.00) is used as fluxing Agent for desulphurization of Sponge Iron (as Iron Ore/Coal contains Sulphur). The process of De-Sulpharisation improves the quality of Sponge Iron. 2.1 For manufacture of Sponge Iron, they use Iron Ore as their basic raw materials. It is further stated that Coal is used as fuel and Dolomite is used as a fluxing Agent (clearing Agent) for desulphurization of sulphar i....
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....qual penalty of Rs.1,72,543/- U/s 11AC of the said Act. 2.7 The appellant, being aggrieved with the said Adjudication Order, filed an appeal before the Ld. Commissioner (Appeal). 2.8 The Ld. Commissioner (Appeals) without considering the contentions of the appellant arbitrarily passed the impugned order dated 30-08-2018 and upheld the adjudication order passed by Ld. Asst. Commissioner. 2.9 Being aggrieved with the said order, the appellant is before us. 3. The ld. Cousnel for the appellant submits that the impugned Order is ex-facie, illegal and arbitrary as the 'Dolochar' is not a manufactured excisable good, hence, levy Under Section 3 of the Act is not attracted. 3.1 He further submits that 'Dolochar' is generated as inev....
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....t case are illegal, arbitrary and contrary to settled position of law and the levy of interest Under Section 11AA and imposition of penalty Under Section 11AC of the Act is wholly illegal and unwarranted. 3.5 Finally, he submitted that dispute in the instant case relates to excisability of goods and also relates to pure interpretation of law hence, levy of penalty is unwarranted and uncalled for in the facts and on the circumstances of the case. In a series of cases, it is held that levy of penalty is unwarranted where the dispute relates to pure question of law and also excisability of the goods. Therefore, the impugned order passed by the Ld.Commissioner (Appeals) is otherwise erroneous on facts and in law and accordingly, the same be ....
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....It has further been contended that it is a new product which has a distinct name, character and use and is also found to be marketable. It is to be noted that the impugned goods are nothing but waste arising during the course of manufacture of sponge iron. In the impugned order, the learned Commissioner (Appeals) has referred to the Chemical Examiner's report which indicates that the goods are predominantly comprising of coal. The use of the impugned goods is also as fuel to generate heat. For these reasons in the impugned order, the view taken is that the product is akin to coal and accordingly is to be classified under 2701.00. We find no reason to interfere with such a finding of the Commissioner (Appeals) and hence the same is ....
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....International (ITA no. 1253/Kol/2011 Final Order dated 08.02.2012) wherein the Hon'ble Tribunal observed as below: "8. In the light of the views expressed by coordinate bench, with which we are in considered agreement, we decline to be guided by the decision of the coordinate bench in Lovelesh Jain (supra). We have our highest regards to the views so expressed by the coordinate bench, but quite clearly the coordinate bench was oblivious of the fact that there is already a binding judicial precedent on the issue, and as held by Hon'ble Andhra Pradesh High Court (FB) in the case of B R Constrictions (supra), a decision so rendered in "ignorance of a previous decision of its own or of a Court or co-ordinate jurisdiction which covered ....