Customs, Excise and Gold Tribunal - Delhi
M/S. Smithkline Beecham Consumer ... vs Commissioner Of Central Excise, ... on 27 March, 2001
ORDER
Jyoti Balasundaram .....
1. The above application for waiver of predeposit of duty of Rs.1,14,236/- and penalty of Rs.11,423/- arises out of the order of the Commissioner of Central Excise (Appeals) who has confirmed the Assistant Collector's order holding that coal ash cinder is an excisable commodity classifiable under CET Sub-heading 2621.00 and chargeable to appropriate rate of duty, and imposing penalty for clearing excisable goods in contravention of Rules.
2. On hearing both sides and noting that the decision of the Hon'ble Gujarat High Court in the case of Ahmedabad Electricity Company Ltd. and another vs. union of India reported in 2000 (39) RLT 902 (Guj), in which it has been held that coal ash cinder, which is a residue or waste of coal burnt in boiler is not a manufactured product and hence not excisable, we dispense with the predeposit of duty and penalty and stay recovery thereof pending the appeal.
[dictated in open court]