2016 (10) TMI 1398

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entral Excise Act, 1944 - HELD THAT:- The question of duty liability on Aluminium/Zinc Dross has been a subject matter of decision in the appellant's own case KEC INTERNATIONAL LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NAGPUR [ 2016 (12) TMI 1317 - CESTAT MUMBAI] by the Tribunal. The Tribunal, after examining the decision of the Hon'ble Bombay High Court in HINDALCO INDUSTRIES LIMITED VE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... without payment of duty. The dispute in the present case is relating to appellant's liability to pay duty on these items. Proceeding for confirmation of demand is only on the ground that the definition of excisable goods in terms of Clause (d) of Section 2 of the Central Excise Act, 1944, was amended in 2008 by adding an explanation to the effect that goods include any article, material or sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... des and perused the appeal records. We find that the question of duty liability on Aluminium/Zinc Dross has been a subject matter of decision in the appellant's own case vide Final Order No. A/88268/2016, dated 16-6-2016 [2016 (342) E.L.T. 418 (Tri.-Mum.)] by the Tribunal. The Tribunal, after examining the decision of the Hon'ble Bombay High Court in Hindalco Industries Ltd. - 2015 (315) E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X