2017 (8) TMI 993

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..... is not payable by the appellant. Admittedly, when the appellant has not done any activity of manufacture of silver sludge, the appellant is not liable to pay duty - appeal allowed - decided in favor of appellant. - E/1736/2008 - Final Order No. A/60103/2017-EX(DB) - Dated:- 16-1-2017 - Shri Ashok Jindal, Member (J) and Devender Singh, Member (T) Shri S.J. Singh, Advocate, for the Appellant .....

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..... Chapter Heading 7101.08 under Central Excise Tariff Act, 1985. The matter was adjudicated, the demand of duty was confirmed along with interest and equivalent amount of penalty was imposed on the appellant. Aggrieved from the said order, the appellant is before us. 3. The ld. Counsel for the appellant submits that the appellant is not engaged in the manufacture of silver sludge, therefore, he i .....

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..... nd considered the submissions. 6. In this case the appellant has given the broken glass/cullets to the job worker to abstract silver sludge from that cullets. The job worker abstracted the silver sludge and retained with him and returned the broken glass to the appellant. These facts are not disputed by the Revenue, in that circumstances, we hold that the silver sludge has not been manufactured .....

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