9911796707
TMI Blog2016 (12) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant are nothing but fly ash bricks. Now to consider the appellant's claim regarding such fly ash not being generated by burning the fuel, we note that coal is being used by the appellant in the manufacture of sponge iron. During the process of manufacture, ash particles are generated which were collected in electrostatic precipitator and later used in the manufacture of bricks. These facts have not been disputed. As such we find no reason to interfere with the findings of the original authority regarding the excise duty liability on fly ash bricks. Cross examination of the chemical examiner - Held that: - no report of chemical examiner has been relied upon by the original authority. In fact it is recorded that the chemical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... During the course of audit of their records, it was noted that they have manufactured and cleared fly ash bricks falling under Central Excise Tariff Heading 68159910 liable to Central Excise duty during the period 2005-2006 to 2007-2008. Accordingly, proceedings were initiated against the appellant, which resulted in the impugned order. In the said order, the original authority confirmed Central Excise duty demand of ₹ 52,24,698/- and imposed equal amount of penalty on the appellant. 2. We have heard both the sides and perused the appeal records. 3. The only point for decision is Central Excise duty liability of fly ash bricks manufactured and cleared by the appellant. The appellants challenged the demand on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of bricks. These facts have not been disputed. As such we find no reason to interfere with the findings of the original authority regarding the excise duty liability on fly ash bricks. Regarding the appellant s plea that cross examination of the chemical examiner, we note that no report of chemical examiner has been relied upon by the original authority. In fact it is recorded that the chemical examiner informed that it is not possible to ascertain percentage content of fly ash from the fly ash bricks. As such we find the submission of the appellant on this account is without merit. 4. The original authority also denied the concessional duty rate to the fly ash on the ground that the condition mentioned in the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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