Customs, Excise and Gold Tribunal - Mumbai
Gujarat Heavy Chemicals Ltd. vs Commissioner Of Central Excise & ... on 23 April, 2001
Equivalent citations: 2003(161)ELT878(TRI-MUMBAI)
ORDER Gowri Shankar, Member (T)
1. The applicant is absent and unrepresented. Having considered the submissions made in the appeal, we take up the appeal itself for disposal after waiving deposit.
2. In the order impugned in the appeal, the Commissioner (Appeals) has held that coal cinder that arises in the appellant's factory is a manufactured product and liable to duty. He had said that Board's circular No. 386/19/-CX.3 dated 7.4.1998 has held that coal ash cinder is a commodity classifiable under 2621.00, and consequent upon amendment to notification 76/86 on 23.7.1996, withdrawing the exemption earlier granted, the cinder has become leviable to duty.
3. In its judgement in Ahmedabad Electricity Company Limited & Another Vs. Union of India 2000 (39) RLT 902 the Gujarat High Court has held that this circular of the Board and the trade notice are "arbitrary, illegal and not warranted by the provisions of the said Excise Act and the Exice Tariff Act." It has held that cinder would not be excisable goods within the scope of the term "Other ash" under heading 26.21. Apart from the fact that this is the judgement of High Court having jurisdiction over the factory of the appellant before us, the existence of any contrary judgement of any other high court has not been cited.
4. Accordingly, following the ratio of this judgement we allow this appeal and set aside the impugned order.