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TMI Blog2018 (1) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural Justice. The same also causes harassment to the assessee - the matter remanded back to the Adjudicating Authority to decide the show cause notice as well as the refund claim together, if not yet decided - appeal allowed by way of remand. - E/3726/2010-EX[SM] - A/71651/2017-SM[BR] - Dated:- 21-11-2017 - Mr. Anil Choudhary, Member (Judicial) Absent on call Shri Sandeep Kumar S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. CBEC had issued Circular No.904/24/09-CX dated 28/10/2009, clarifying with this regard to excisability of Bagasse, Aluminium/Zinc draws and other such products termed as waste residue or refuse arising during the course of manufacture. It was clarified that the waste and scrap under the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crap and to further appropriate amount deposited. Vide Order-in-Original dated 30 th April, 2010 the Deputy Commissioner decided the refund claim rejecting the same on the ground that show cause notice dated 11/03/2010 for demand of duty of the matching amount is pending for adjudication. 3. Being aggrieved the appellant preferred appeal before Learned Commissioner (Appeals), who was pleased t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the show cause notice as well as the refund claim together, if not yet decided. The Adjudicating Authority shall consider the case law of Hon ble Bombay High Court in the case of Hindalco Industries which has been confirmed by Hon ble Supreme Court wherein it is decided that in spite of the amendment in the year 2008, no tax is payable on dross and skimming which are the waste products. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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