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TMI Blog2024 (2) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... t is passed to consolidate and amend the law relating to Central Duties of Excise as it was expedient to consolidate and amend the law relating to Central Duty of Excise on goods manufactured or produced in certain parts of India - Taking both the provisions together, it has been consistently held by the Court of law that to levy duty of Excise, both manufacturing and marketability conditions are required to be fulfilled and the same view continues even after proviso is introduced in Section 2(d). It has also been consistently held even by the Hon'ble Supreme Court that waste and scrap, in West Coast Industrial Gases Ltd. (Res.) [ 2003 (4) TMI 110 - SUPREME COURT ] and also in respect of bagasse and other waste products, DSCL Sugar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated and the demand alongwith interest and penalty as purposed in the show-cause notice got confirmed in the Order-in- Original passed on 31.07.2013. Appellant s unsuccessful attempt before the Commissioner of Central Excise (Appeals-I), Mumbai Zone-I has brought the dispute to the present forum. 3. During the course of hearing of the appeal, learned Counsel for the Appellant Mr. Rajesh Ostwal submitted that the issue is no more res integra in view of this Tribunal s decisions passed in Appellant s own case for other periods. In citing judgment of this Tribunal reported in 2016 (2) TMI 253 CESTAT Mumbai, and final Order No. A/85335-85338/2023 dated 24.02.2023 of CESTAT Mumbai in Appellant s own case, in which following Internatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2008 (230) ELT 106 (T) to strengthen his stand. 4. In response to such submissions, learned Departmental Representative Mr. Saurabh Bhise has argued in support of the reasoning and rationality of the order passed by the Commissioner (Appeals) and pointed out that after Section 2(d) was introduced in the Central Excise Act, CBEC vide its Circular No. 904/24/2009-CX dated 28.10.2009 had clarified that with amendment in Section 2(d), bagasse, aluminium/zinc dross and other such products termed as waste, residue or refuse which arise during the course of manufacture and are capable of being sold for consideration would be excisable goods and chargeable to payment of excise duty, for which the order passed by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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