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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 ..... he Appellant. Shri S.V. Nair, Superintendent (AR), for the Respondent. ORDER Per: M.V. Ravindran This 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 galv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty liability on metal dross and skimming arises, Hon'ble High Court held that the judgment of 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 H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntroversy. So long as there are Supreme Court Judgments in the field, we do not see how the Revenue 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 Explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very Assessee are no longer good law. However, we do not see how the decision in the case of Grasim 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 circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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