M/S. Thiru Arooran Sugars Ltd. Vs. Commissioner of Central Excise, Trichy - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Feb-24-2010 |
| Appeal No. E/1021 of 2003 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| M/S. Thiru Arooran Sugars Ltd. |
| Commissioner of Central Excise, Trichy |
| Ms. Uma Maheshwari, Advocate, for the Appellants. Shri C. Rangaraju, SDR for the Respondent. |
per jyoti balasundaram the excisability of cinder (coal ash) is the issue for decision in the present appeal. we have heard both sides and find that the issue stands against the revenue by the apex court s decision in union of india vs. ahmedabad electricity co. ltd. - 2003 (158) elt 3 (sc) holding that cinder is not a marketable commodity even though it was sold for a small price. it is not an excisable commodity attracting excise duty. 2. following the above decision we set aside the impugned order upholding the duty demand and penalty, and allow the appeal.
Per Jyoti Balasundaram
The excisability of cinder (coal ash) is the issue for decision in the present appeal. We have heard both sides and find that the issue stands against the Revenue by the apex Court s decision in Union of India Vs. Ahmedabad Electricity Co. Ltd. - 2003 (158) ELT 3 (SC) holding that cinder is not a marketable commodity even though it was sold for a small price. It is not an excisable commodity attracting excise duty.
2. Following the above decision we set aside the impugned order upholding the duty demand and penalty, and allow the appeal.