2014 (7) TMI 29

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..... le Apex Court in the case of UOI Vs. Ahmedabad Electricity Co. - [2003 (10) TMI 47 - SUPREME COURT OF INDIA], the Revenue has not made out a case for grant of stay of the order - Decided against Revenue. - E/89417/13 - - - Dated:- 20-5-2014 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Navneet, Addl. Comm. (AR) For the Respondent : None PER : P.R. Chandrasekh .....

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..... to 28/02/2012. Therefore, the demand is sustainable. None represented the respondent. 3. The issue is whether fly ash is a manufactured item or not. Merely because fly ash is marketed, it cannot be concluded that fly ash is manufactured goods . Inasmuch as the item was held to be non-excisable by the lower appellate authority relying on the decision of the Hon'ble Apex Court in the case of .....

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