9911796707
TMI Blog1988 (1) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : S.D. Jha, Vice-President (J)]. -The question for decision in this appeal is liability of the appellants to Central Excise duty under Tariff Item 68 in respect of Coal cinder sold by them between 1.4.1981 to 31.1.1983 and legality and propriety of personal penalty of Rs. 3,000/- imposed against them for breach of certain Central Excise rules set out in the impugned order. 2. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se why for breach of certain rules and provisions set out therein, penal action may not be taken against them. The appellants filed reply dated 19-11-1983 denying the allegations inter alia maintaining that coal cinders is not excisable goods and strongly disputing the validity of Trade Notice No. 82-CE, dated 28.8.1982. The Additional Collector of Customs Central Excise, Chandigarh by order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of penalty deserved to be set aside. 4. Smt. Chander relied on the meaning of cinder/slag given in The Condensed Chemical Dictionary, Tenth Edition, Revised by Gessner G. Hawley and argued that regard being had to this meaning, cinder should be treated as goods. She also relied on Rule 50 of Central Excise Rules, 1944 which prohibits removal of non-excisable goods without permission of the Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which is in fact comments on the grounds of appeal and the request is to uphold the order. It is not a Cross-objection in proper sense and is therefore, dismissed as superfluous. 6. We have carefully considered the arguments advanced by the parties. It appears that burning of coal in boiler leaves cinder as residue. After coal is burnt, the residue cinder is removed. It is in fact waste which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bay High Court in M/s. Indian Aluminium Co. Ltd and Another v. A.K. Bandyopadhyay and Others [1980 E.L.T. 146 (Bombay)] held that spent wash arising during process of manufacture of alcohol is waste and not excisable. It appears to us that ratio of these decisions would be applicable in the present case and based on the Trade Notice issued by the Collectorate, cinder cannot be held to be excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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