Kusum Products Vs. Collector of Central Excise

1. it is seen that on 7-10-1987 when we dismissed the appeal in default the c.o.d. application filed by the appellants on 4-9-1987 was not linked by the registry with this file. considering this as also no objection by smt. chander to restoration we restore the appeal to file.2. considering the recommendation of hon'ble calcutta high court in their order dated 15-9-1983, certified copy dated 18-6-1987 we condone the delay in presenting the appeal.3. the appellants have requested for dispensation for their personal appearance. we have, therefore, heard smt. j.k. chander, 3.d.r. and have perused the available papers.4. the issue for decision in this appeal is excisability of spent nickel catalyst. our attention is invited to order no. 48/87-c, dated 9-1-1987, c.c.e., patna v. fertilizer corporation, order no. 322/87-c, dated 30-4-1987 fertilizer corporation of india v. c.c.e., patna [1987 (30) e.l.t. 289] and order no. 338-39/87-c, fci v. c.c.e., patna [1987 (30) e.l.t. 507], where spent nickel catalyst is held not to be manufactured and the same not excisable. there would appear no reason in this appeal to differ from those decisions. while smt,, chander reiterated the grounds urged by the revenue when the tribunal took the aforesaid decisions, there is no reason why we should not follow those decisions. following the same we allow the present appeal. in view of the above we have not deemed it necessary to consider the other points urged by the appellants in the written submissions like show cause notice being barred by limitation and other pleas.