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PJ/Case Law/2014-15/2393

Whether excise duty is leviable on aluminum dross which emerges as a residual product?

Case:- M/s HINDALCO INDUSTRIES LTD  Vs  CCE & ST, BBSR-II 
 
Citation:-  2014-TIOL-823-CESTAT-KOL 
 
Brief Facts:-This stay application is against the demand of duty on aluminum dross generated during the course of manufacture of finished goods. The issue had been referred to by the Co-ordinate Bench at Mumbai for consideration by the Larger Bench in view of the conflicting decisions of different Benches of this Tribunal.
 
Appellant’s Contention:-  At the outset, the ld. Advocate appearing for the Applicant, submits that the issue involved in the present case relates to leviability of excise duty on aluminum dross, which emerges as a residual product during the course of manufacture of finished goods. He submits that the issue involved is whether aluminium dross is liable to excise duty, post amendment to the definition of excisable goods prescribed at Section 2 (d) of Central Excise Act, 1944. In their own case, the issue has been referred to the Larger Bench by the Co-ordinate Bench at Mumbai vide OrderNo. M/2070/13/EB/C-II dated 25.09.2013 = 2013-TIOL-1715-CESTAT-MUM.
 
 
Respondent’s Contention:-  The ld. A.R. appearing for the Department, reiterates the findings of the ld. Commissioner (Appeals) and submits that this Tribunal in their own case, had directed earlier pre-deposit, vide Order No.S-390/Kol/2012 dated 26.04.2012.
 
Reasoning of Judgment:-  Heard both sides and perused the records. We find that the issue relates to leviability of excise duty on aluminum dross generated during the course of manufacture of finished goods. We find that the issue had been referred to by the Co-ordinate Bench at Mumbai vide Order No. M/2070/13/EB/C-II dated 25.09.2013 = 2013-TIOL-1715-CESTAT-MUM, for consideration by the Larger Bench in view of the conflicting decisions of different Benches of this Tribunal. Since, the matter is pending before the Larger Bench, we are of the view that the Applicants are able to make out a prima-facie case for total waiver of dues adjudged. Hence, pre-deposit of dues adjudged is waived and its recovery stayed during pendency of the appeal. Stay petition is allowed.
 
 
Decision:-Stay application allowed.
 
 
Comment:-The substance of this case is that when there are contrary or conflicting decisions of different benches of the tribunal, it means that the issue involves interpretation of statutory provisions and so it is fit case for waiver of pre-deposit.
 
Prepared by: Madhav Rathi

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