2002 (9) TMI 353 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered a case regarding the excisability of coal ash. The appellant argued that coal ash was non-excisable based on previous judgments. The respondent cited a recent Board's Circular stating coal ash was excisable. The Tribunal noted the appellant's argument and waived the pre-deposit of duty, scheduling the appeal for regular hearing on 21-11-2002.