1998 (10) TMI 320

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..... e involved in this appeal filed by M/s. Vikas Industrial Gases Ltd. is whether the product "Car bide Sludge" is chargeable to Central Excise duty. 2. When the matter was called, no one appeared on behalf of the Appellants in spite of the notice. We, therefore, heard Shri H.K. Jain, ld. SDR and perused the records. Though the Appellants contended before the Collec tor, Central Excise (Appeals) th .....

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..... f the factory premises; that a negligible quantity of the total carbide sludge was being sold to a few parties and that too for negligible amount; that merely because the waste was capable of fetching a price if could not be interpreted to mean that such waste was a by-product or was industrial raw-material or was manufac tured goods. It was also submitted that department had adduced no evidence a .....

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