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TMI Blog2014 (1) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... I [2012 (12) TMI 426 - CESTAT, NEW DELHI] - Zinc dross and ash manufactured and cleared was chargeable to duty – the duty would be recoverable only for the normal limitation period along with interest – Appellant directed to deposit Rupees Sixty lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - Appeal No. 3470 of 2012 - ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 35-636/2012 Ex(Br) dated 29.5.2012, it was held as under: 8. In view of the above discussion, while holding that the zinc dross and ash manufactured and cleared by the appellant during the period of dispute was chargeable to duty, we hold that duty would be recoverable only for the normal limitation period along with interest. However, penalty would not be imposable and accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the case of CCE Patna vs. TISCO [2004 (165) ELT 386 (SC) ] inasmuch as we find that period involved in the above Supreme Court decision was prior to amendment in the definition of excisable goods. We also note that the said decision relied upon by the learned advocate was taken note of in the above referred final decision of the Tribunal in the appellants own case but not agreed upon. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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