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TMI Blog1998 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal filed by the department against the order of Collector of Central Excise (Appeals), Pune dated 14-3-1991. 2. It is seen from the records that today's date of hearing was fixed in the presence of the learned advocate for the respondents. In spite of it, no appearance has been caused. We have, therefore, perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that `sludge' is only waste and does not appear to have marketability which can be applied to this case since it is a similar situation and various case law were also cited. 6. After granting hearing, the A.C. passed the impugned order-in-original holding the material as excisable and classifiable under 3823.00. The respondents' appeal against the said order was, however, accepted by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has established the fact that the product could be weighed and is marketable and excisable. 10. We have taken into consideration the above submissions and also taken note of the submissions made by the respondents before the lower authorities. We observe that the respondents were engaged in the manufacture of Acetylene Gas apart from other gases. In the course of manufacture of this gas f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been granted. 12. We further observe that the Tribunal in that case has observed, inter alia, as follows :- "On perusal of the same, it can be seen that the assessees do not undertake to produce this commodity but it emerges in the process of manufacture of goods/products which the assessees are licensed to produce and in fact they do produce, namely oxygen and acetylene gas. The process is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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