Custom, Excise & Service Tax Tribunal
Balaji Aluminium Alloys Pvt.Ltd vs Cce, Delhi-Iv, Faridabad on 23 February, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
DIVISION BENCH
Court-I
Appeal No.E/691/2011
(Arising out of OIA No.234/CE/2010 dt.22.11.2010 passed by the CCE(Appeals), Delhi-IV, Faridabad)
Date of Hearing/Decision: 23.02.2018
Balaji Aluminium Alloys Pvt.Ltd Appellant
Vs.
CCE, Delhi-IV, Faridabad Respondent
Present for the Appellant: Shri K.L.Handa, Consultant
Present for the Respondent: Shri A.K.Saini, AR
Coram: Honble Mr.Ashok Jindal, Member (Judicial)
Honble Mr.Devender Singh, Member (Technical)
FINAL ORDER NO. 60110/2018
PER: ASHOK JINDAL
Heard the parties.
2. The short issue involved in this case is whether aluminium dross arising during the course of manufacture of aluminium ingots is liable to be duty in terms of Section 2(d) of Central Excise Act, 1944
3. Considering the fact that the issue has been settled by Honble Bombay High Court in the case of Hindalco Industries Limited -2015 (315) ELT 10 (Bom) wherein the Honble High Court has held that the aluminium dross emerged during the course of manufacture of aluminium ingots is not dutiable. Although the said has been challenged before the Honble Apex Court, no stay has been obtained. Therefore, in terms of decision of Honble Delhi High Court in the case of Space Telelink Limited reported in 2017 (355) ELT 189 (Del) and the decision of Bombay High Court in the case of Hindalco Industries Ltd., we hold that the no duty is payable in terms of section 2(d) of Central Excise, 1944.
4. In the result, the impugned order is set aside and the appeal is allowed.
(dictated & Pronounced in the open court)
(DEVENDER SINGH) (ASHOK JINDAL)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
mk
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E/691/2011
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