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TMI Blog2014 (1) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... e, a manufacturer should be shown to have manufactured both dutiable and exempted final products without maintaining separate accounts – It is difficult at this stage to hold that the appellant manufactured un-granulated slag – Prima facie the appellants are able to establish the case in their favour – Pre-deposits waived till the disposal – Stay granted. - Appeal No.: E/1789/2012 - Misc. Order No. 25662/2013 - Dated:- 25-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. B.G. Chidanand Urs, CA For the Respondent: Mr. A.K. Nigam, Additional Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver and stay in respect of an amount of Rs.7,01,116/- demanded f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not applicable. In this context, reliance is placed on M/s. Chamundeswari Sugars Ltd. vs. CCE, Mysore: 2013-TIOL-302-CESTAT-BANG., Eco Cane Sugar Energy Ltd. vs. CCE, Kolhapur: 2013-TIOL-288-CESTAT-MUM., etc. The learned Additional Commissioner (AR) submits that the appellant cannot escape their liability after the amendment to the definition of excisable goods under Section 2(d) of the Central Excise Act. He submits that the production of a quantity of over 16,000 metric tons of un-granulated slag fetching a price of over Rs.88 lakhs can hardly be said to be unintended. He submits that this product was supplied to cement manufacturers for whom it was an essential input for manufacturing cement. Further, un-granulated slag is clearly class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in those cases also, certain commodities which were considered by the department as exempted final products were found to be by-products or waste not intentionally manufactured. In other words, the case law cited by the learned counsel is one strong factor which impels us to take a prima facie view as above in favour of the appellant. The Additional Commissioner (AR) has laid much focus on the explanation added to the definition of excisable goods under Section 2(d) ibid. This explanation pertains to marketability rather than to manufacture. Marketability of the subject commodity is not in dispute. The appellant has also accepted un-granulated slag to be marketable and they have marketed it also. The question which we have examined is whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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