2014 (12) TMI 449

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..... the appellant’s factory, the charge of the department that the appellant sold the product for a consideration is improper. Taking note of the submission that the Commissioner for a different period has held that the goods are not excisable, we consider that the appellant has made out a case on merits for waiver of pre-deposit and stay against recovery. Accordingly, requirement of pre-deposit is wa .....

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..... d the item is marketable. 2. Learned counsel submitted that fly ash generated in the appellants factory cannot be used by anyone and they are not selling the product. In fact, because of Pollution Control Law, the appellant had spent money to get the fly ash properly treated and incurred expenditure for disposal of fly ash without getting consideration. Further he also submitted that for diffe .....

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