2001 (9) TMI 119 - HC - Central Excise

Summary

The High Court of Gujarat at Ahmedabad ruled in favor of the petitioner, quashing the demand for Excise Duty on cinder, a by-product of coal ash. The court cited a Supreme Court decision stating that cinder is not liable for excise duty under the old tariff item No. 68. The impugned orders were quashed, and the rule was made absolute with no costs.