2019 (8) TMI 1310

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..... BELAPUR, MUMBAI III NAGPUR [ 2014 (11) TMI 385 - CESTAT MUMBAI (LB) ] decided the issue holding that aluminium dross and skimming arising during the process of manufacture of aluminium/non-ferrous metal are manufactured goods and are deemed to be marketable. Appeal allowed - decided in favor of appellant. - Excise Appeal No.743 of 2012, 72085 of 2013 - FINAL ORDER NO. 76167-76168/2019 - .....

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..... rmed by the Orders-in-Original dated 24 September 2010 and 29 August 2011. Commissioner(Appeals) had upheld the orders vide impugned orders No. 18/CE/B-II/2012 dated 14 September 2012 and 30/CE/BBSR-II/2012 06 November 2012. Duty of ₹ 3,57,643/- and ₹ 3,04,220/- has been confirmed and penalty of ₹ 1.00 Lakh each has been imposed. Hence these Appeals E/743/2012 and E/72085/2013 ar .....

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..... aluminium dross/skimming are nonexcisable goods. Learned Counsel further submits that in the subsequent cases Hon ble Tribunal has decided the issue in their favour in the cases 2019 (4) TMI 1458-CESTAT-KOLKATA and 2018-TIOL-488- CESTAT-ALL. Lastly he submits that as the duty itself is not recoverable, interest and penalty are not recoverable. 3. Learned Authorized Representati .....

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