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TMI Blog2020 (1) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... nst Order-in-Appeal dated 26.09.2018 passed by the Ld. Commissioner (Appeals), Ranchi, which are on identical issues pertaining to the period from April 2011 to December 2016 and hence, taken up together for disposal by this common order. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of sponge iron on which central excise duty is being paid. In the course of said manufacture, 'dolochar' (also known as 'coal char') is produced which is a waste item on which demand was raised by Central Excise Department. Show Cause Notices (SCN) were issued to classify the said goods under heading 2619 which provides for "slag, dross, scaling and other waste from the manufacture of iron and steel". In the course o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as waste from iron and steel plant. The Central Excise Tariff under heading 2619 provides for "slag, dross, scaling and other waste from the manufacture of iron and steel". He stated that as per the Explanatory Notes issued by the World Customs Organization, Brussels, chapter heading 2619 covers those goods (slags) obtained during the smelting of iron ore. It is his submission that there is no smelting of iron ore in the DR kiln and therefore, 'dolochar' generated in the course of manufacturing cannot be said to be arising out of the iron and steel plant and hence, dolochar cannot be classified under Tariff Sub-Heading 26190090. In this regard, he also relied on the certificates issued by Chartered Engineer. 4(ii). He further submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmit that the decisions which are 'Per Incurium' do not have any legal force. 4(iv). He further submitted that even if it is assumed that dolochar is a slag and hence covered under chapter heading 2619, the same shall be unconditionally exempted from payment of central excise duty vide serial no. 6 of Notf. 4/2006 (Supra) which covers "slag arising in the manufacture of iron and steel". 4(v). The learned Chartered Accountant also contested the demand on limitation. He referred to the letter dated 26.08.2015 issued by the Superintendent of Central Excise whereby it has been clearly stated that mere because dolochar is sold cannot make it excisable and hence not liable to central excise duty. He accordingly submitted that the fact of clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coking coal is added to the iron ore. Revenue's contention is that the impugned goods is generated as a waste containing coal char /dust/shell in the manufacturing process of sponge iron and hence it is to be rightly classifiable under 2619. It has further been contended that it is a new product which has a distinct name, character and use and is also found to be marketable. It is to be noted that the impugned goods are nothing but waste arising during the course of manufacture of sponge iron. In the impugned order, the learned Commissioner (Appeals) has referred to the Chemical Examiner's report which indicates that the goods are predominantly comprising of coal. The use of the impugned goods is also as fuel to generate heat. For these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y following the law settled by the Hon'ble Supreme Court in the State of Bihar vs. Kalika Juer alias Kalika Singh & others (2003) 5 SCC 448. The Income tax Appellate Tribunal, Kolkata Bench, in the case of ITO vs. Modern International (ITA no. 1253/Kol/2011 Final Order dated 08.02.2012) wherein the Hon'ble Tribunal observed as below: "8. In the light of the views expressed by coordinate bench, with which we are in considered agreement, we decline to be guided by the decision of the coordinate bench in Lovelesh Jain (supra). We have our highest regards to the views so expressed by the coordinate bench, but quite clearly the coordinate bench was oblivious of the fact that there is already a binding judicial precedent on the issue, and as h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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