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TMI Blog2016 (8) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... a vs. Ahmedabad Electricity Company Ltd. [2003 (10) TMI 47 - SUPREME COURT OF INDIA] which has been followed by the Tribunal in the case of H.E.G. Ltd. vs. CCE, Raipur. - Decided in favour of appellant - Excise Appeal No. 226 of 2008 - Final Order No. 52153/2016 - Dated:- 20-6-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Ms. Rinky Arora, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lomite and unburnt pieces of coal. The carbon content in this product lends it to be used further as a fuel in other processes. Revenue held the view that this product is classifiable under Chapter 26 of the Central Excise Tariff attracting duty at the appropriate rate. The Original Authority confirmed the demand of excise duty on this product during the period August 2006 to June 2007 which was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon ble Apex court even though the Tribunal judgment cited pertains to the same Commissionerate. 4. After going through the judgment of the Hon ble Supreme Court as well as the Tribunal s judgment in the case of M/s H.E.G. Ltd., we find that the issue of excisability of Dolochar is no longer res-integra, since it stands decided in favour of the appellant. Hence, we have no hesitation in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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