2015 (4) TMI 619

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..... he case of KEC International Ltd. [2012 (12) TMI 426 - CESTAT, NEW DELHI], while upholding the dutiability of the zinc dross and ash has set aside the penalty on the ground that such clearances were effected with the knowledge of the Revenue. By applying the ratio of the above decision, we set aside the penalty, while confirming the duty and interest. - Decided partly in favour of assessee. - E .....

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..... f the Central Excise Act, the goods in question are marketable and as such, have to be held as having been manufactured by the appellant. 3. Learned advocate appearing for the appellant is not disputing the above legal issue and as such is not challenging the confirmation of demand along with interest. However, he submits that inasmuch as they were reflecting all the clearances of zinc dross a .....

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