TaxTMI 
TaxTMI 
2005 (12) TMI 123
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....isable commodity classifiable under heading 3824.90. It is seen that the matter had earlier come up before the Tribunal in the respondent's own case against an order of the Commissioner and was disposed off vide order No. C-I/3806/01/WZB/2001 dated 13-12-2001, when the same was remanded to the Commissioner for fresh decision in the light of the Larger Bench's decision. 2. In the present proceedings, the Commissioner (Appeals) has taken note of the above decision of the Tribunal, apart from the discussing the issue on merits and has held that waste filter cake cannot be held to be excisable inasmuch as the same is not a manufactured product, but a waste material with negative commercial value. The revenue's grievance in the present appeal....
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....illage for the purpose of land filling. By reason of toxic nature number, complaints were made by the nearby residents especially cattle owners against the dumping of the said WFC. Therefore, the respondent decided to have this WFC to be given to the processors free of cost to be lifted by the processors for the purpose of processing and removing the toxicity and to remove oil/chemical additive, which is absorbed by the filter aid by the process of solvent extraction method. 6. In the year 2000, a show cause notice was issued to the respondents raising demand of duty for the period from 1994-99, which was subsequently confirmed by the Commissioner vide order-in-original No. 35/2000 dated 31-5-2000. On appeal against the above order, the ....
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....the Commissioner has not been challenged by the revenue and as such, it seems that the issue of excisability of waste filter cake stands at rest by the subsequent order of the Commissioner passed in the year 2004, which has attained finality. 8. Apart from the above facts, the Commissioner (Appeals) in the present proceedings has also referred to the Condensed Chemical Dictionary and the Larger Bench's decision in the case of Commissioner of Central Excise v. Markfed Vanaspati & Allied Industries, reported in 2003 (153) E.L.T. 491 (S.C.), which stands confirmed by the Hon'ble Supreme Court. For better appreciation, we reproduce the relevant paragraphs of the Commissioner (Appeals)'s order :- "As per the Condensed Chemical Dictionary -....
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....ges that both are identical having similar functions and therefore the waste filter cake which is a spent earth in siliceous form is not a manufactured product in the light of the above two Judgments. The appellant has also produced a certificate given by M/s. Lubrizol Corporation, USA as per which waste filter cake is a waste material with negative commercial value. The appellant has also submitted reports from the department of Chemical Technology, University of Mumbai and department of chemical Engineering, IIT Mumbai, which clearly shows that waste filter cake is not a marketable material and has no commercial value. It is pertinent to note that the adjudicating authority has worked out the value of waste filter cake cleared from the....