1997 (7) TMI 429

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..... . [Order per : P.C. Jain, Member (T)]. -  The short question involved in this matter is whether the carbide sludge arising in the course of manufacturing of acetylene gas is liable to duty under Tariff Item 68 of the erstwhile Central Excise Tariff. The lower appellate authority has held that carbide sludge are not goods being a waste product. Hence it is not excisable, relying on Tribunal' .....

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..... e kept pending. 3. Opposing the contention, learned Advocate Shri G.C. Sarkar presents a certified copy of the Apex Court's judgment in Civil Appeal Nos. 3521-25/90, dated 29th March, 1996 [1997 (95) E.L.T. A65 (S.C.)] whereby Revenue's Appeals in the respondent's own case have been dismissed holding that there is no basis to accept the Collector's contention that it is excisable to duty. 4 .....

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