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TMI Blog2016 (12) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... el was correct in stating that the issue is now squarely covered by the judgment of the Hon’ble High Court of Bombay in the case of Hindalco industries Ltd. [2014 (12) TMI 657 - BOMBAY HIGH COURT] wherein it was held That is law declared under Articles 141 of the Constitution of India. That it is rendered in the case of identical issues, controversy and the Assessee makes these Judgments of the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against order-in-appeal No. SR/408/NGP/2010 dated 19.11.2010. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellant is a manufacturer of transmission line tower which consists of two major activities of fabrication and galvanizing. During the process of manufacturing the transmission tower, zinc dross, zinc oxide, zinc ASH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Larger Bench of the Tribunal is incorrect. The ratio of the issue is in paragraph No. 21 of the judgment, Their Lordships held as under:- 21. We do not see how, in the light of these authoritative pronouncements of the Hon ble Supreme Court, can the Tribunal take a different view. When the Hon ble Supreme Court holds and as in Grasim Industries Ltd. (supra) that the conditions contemplate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could have proceeded to disregard them. 22.? That the Revenue does not wish to abide by them would not mean that the Tribunal is justified in not following them. We find that the attempt made by the Tribunal to hold that what is marketable and satisfies the requirement stipulated in the Explanation necessarily means that they are liable for imposition of duty under Section 3 is directly contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im Industries Ltd. (supra) and particularly the above reproduced paragraphs could have been brushed aside by the Tribunal. The Hon ble Supreme Court listed the twin tests and which have to be satisfied before the goods can be said to be excisable to tax or Central Excise duty. It is in these circumstances that the attempt of the Tribunal and which is supported before us by Mr. Sethna cannot be uph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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