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2023 (12) TMI 170 - AT - Central ExciseLevy of Central Excise Duty - aluminum dross and skimming generated while processing aluminum ingots - HELD THAT - Reliance placed in the decision of Tribunal, in dispute for the period May 2008 to December 2011 at the Taloja unit and Daheli unit, had, in HINDALCO INDUSTRIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, NAVI MUMBAI AND NAGPUR 2022 (12) TMI 1295 - CESTAT MUMBAI where the demands set aside. There are no reason to uphold the impugned order - appeal allowed.
Issues involved: Leviability of duty under Central Excise Act, 1944 on 'aluminum dross and skimming' generated while processing 'aluminum ingots' by M/s Hindalco Industries Ltd.
Summary: 1. The issue for consideration was the leviability of duty on 'aluminum dross and skimming' generated during the processing of 'aluminum ingots' by M/s Hindalco Industries Ltd. The Commissioner confirmed demands for duty, interest u/s 11AA, and penalty u/s 25 of the Central Excise Rules, 2002, based on the definition of 'excisable goods' u/s 2(d) of the Central Excise Act, 1944. 2. The appellant argued that the waste product formed during the process was not liable for duty, citing previous decisions. The Tribunal, in a related dispute, had set aside similar demands for the period May 2008 to December 2011. The Tribunal noted the Supreme Court's dismissal of special leave petitions in a related case, leading to the setting aside of the impugned orders. 3. The Tribunal considered the authoritative pronouncements of the Supreme Court regarding the dutiability of the impugned goods and the conditions for imposing excise duty. The Tribunal found that the earlier decisions by the Supreme Court were binding and that the impugned orders did not survive in light of the Supreme Court's rulings. 4. In line with the decisions of the High Court and the Supreme Court, the impugned orders were set aside, and the appeal was allowed by the Tribunal. The final decision was pronounced on 30/11/2023, upholding the setting aside of the impugned order.
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