2013 (11) TMI 1146

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..... on Tata Metaliks Ltd. vs. Commissioner, C. Ex., Kolkata-II [2002 (10) TMI 179 - CEGAT, KOLKATA] - Granulated Slag generated in the process of manufacture of pig iron is not excisable - these products became excisable for the first time w.e.f. 10.05.2008 - the applicant has been able to make out a strong prima facie case for total waiver of the condition of pre-deposit of duty demand, interest and .....

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..... anded to pay an amount equal to 10% of the total price of such goods i.e. Bolder Slag. He invited the attention to the fact that the Bolder Slag during the relevant period were non-excisable and only by virtue of an amendment by Section 2D w.e.f. 10.05.2008 the said product became excisable. It is contended that since Bolder Slag is a by-product and non-excisable during the relevant period they ar .....

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..... prima facie case for total waiver of the condition of pre-deposit of duty demand, interest and penalty. Stay Petition is accordingly allowed and pre-deposit of the amounts adjudged along with interest and penalty is waived and recovery thereof stayed during pendency of the Appeal. Appeal be listed in due course. (Pronounced and dictated in the open court.) - - TaxTMI - TMITax - Central Excis .....

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