2002 (8) TMI 838 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT Kolkata allowed the appeal of M/s. Indian Aluminium Company Limited regarding the excisability of Aluminium Dross, waiving the predeposit of duty and penalty based on previous decisions by the Apex Court and the Tribunal that Aluminium Dross is not excisable. The appeal was allowed, and consequential reliefs were granted.