2014 (6) TMI 161

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..... ME COURT OF INDIA] wherein the Hon’ble Supreme Court held that Cinder is unburnt or partly burnt coal which is left out in the boiler is not excisable goods hence, is not liable to duty. The ratio of the above decision is applicable to the present case also - Decided in favour of assessee. - E/692-693/2012-Mum - Final Order Nos. A/788-789/2012-WZB/C-II(EB) - Dated:- 31-7-2012 - Shri S.S. Kang, .....

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