2013 (12) TMI 674

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..... excisable - The amendment made in Section 2(d) will not have the effect of changing – Following Union of India Vs Ahmedabad Electricity Co. Ltd. [2003 (10) TMI 47 - SUPREME COURT OF INDIA] - Pre-deposit waived till the disposal – Stay granted. - E/379/2012 - - - Dated:- 21-3-2013 - P K Das And Mathew John , JJ. For the Appellant : Shri M Karthikeyan, Adv. For the Respondent : Shri P Ar .....

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..... reads as under:- 2(d) "excisable goods" means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to duty of excise and includes salt; Explanation - For purpose of this clause, "goods" includes any article, material for substance which is capable of being bought and sold for a consideration and such goods shall .....

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..... d. Since the issue of manufacture is already decided in respect of this material itself by the Hon'ble Apex Court, against Revenue the case cannot be re-opened because of the amendment made to expand the meaning of marketability alone. 6. Opposing the prayer, the learned authorised representative for the Revenue submits that cinder is actually a by-product emerging in the manufacture which arise .....

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