9911796707
TMI Blog1987 (6) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... s order before this Tribunal. 2. The respondents in response to the notice of date of hearing have requested for decision on merits on the basis of arguments advanced by them in their written submissions. We have therefore, heard Smt. Chander for the appellants - Collector of Central Excise, Guntur and perused the available papers. 3. Smt. Chander on hearing dated 3-4-1987 had prayed for time to place literature before the Bench to show that the production in question - Carbide Sludge is marketable and is sold as such. In that connection, she has filed a letter dated 4-5-1987 from the respondents addressed to the Superintendent of Central Excise, Mor VII, IDO II, Vishakhapatnam. She submitted that according to this letter, Carbide Sludg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured or happens to be manufactured in India. It is well-known as a marketable commodity both of Indian and foreign origin. The brass scrap produced in India must receive protection by the imposition of a countervailing duty on imported brass scrap . and that in view of these observations of the Supreme Court, the Delhi High Court decision was per incuriam. In letter dated 4-5-1987 of the respondents, the character of Carbide sludge is seems to be as follows - (a) The Carbide slug (Ca(OH)2 is nothing but a waste material discharged into the drain from the generator (Container) where acetylene gas is manufactured [CaC2- 2H2O - C2H2- + Ca(CH)2 ] along with water so that the container may be free for taking a fresh charge of Calciu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions of the respondents, it appears that carbide sludge is only waste arising in the course of manufacture of acetylene gas. It does not appear to have marketability though there have been some stray cases of sale. There is nothing to disbelieve the respondents when they say that it is only an affluent and waste. Considering all this, we are not inclined to interfere with the orders passed by the Collector (Appeals) and we therefore, dismiss the appeal. We make it clear that it would be open to Revenue to prove by credible evidence, if that be available, that carbide sludge is goods as per tests laid down by law and this decision would not act as a fetter, should such credible evidence be available. - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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