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TMI Blog2007 (9) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... , SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The lower authorities have demanded duty of Rs. 4,68,768/- from the appellants on what is called Lime Sludge for the period March, 2005 - November, 2005. After examining the records and hearing both sides, we note that the commodity in question arises in the course of recovery of sodium hydroxide from black liquor , wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Others [1986 (24) E.L.T. 169 (S.C.)]. As rightly pointed out by learned counsel today, the above circular holding lime sludge not to be goods for the purpose of levy of duty of excise still holds the ground. Learned SDR, however, submits that the circular lost its binding effect with the subsequent transition from 6-digit to 8-digit classification under the new Tariff. Learned SDR has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the apex court was distinguished, on the relevant point, by the apex court in the case of Union of India v. Indian Aluminium Co. Ltd. [1995 (77) E.L.T. 268 (S.C.)]. Learned counsel has also cited a few other decisions of the apex court in support of the plea of non-excisability of lime sludge. One of these decisions is in the case of Collector of Central Excise, Patna v. Tata Iron Steel C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the new era. Board s circular should be binding on the departmental authorities as held by the Hon ble Supreme Court in umpteen number of cases. On this very ground, we are inclined to hold that the assessee has made prima facie case against the demand of duty on lime sludge. The rival case law cited by learned counsel and learned SDR shall wait for the final hearing stage. 2. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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