COLLECTOR OF CENTRAL EXCISE Vs. BANSAL INDUS

JUDGEMENT

(1.) Heard the learned Counsel for the parties.

(2.) In Civil Appeal No. 236/1991, this Court passed the following order on 20th August 1997:

(3.) After remand also the appellant has not led any evidence to conclusively prove that the sludge which was manufactured by the appellant was in any way marketable. The Tribunal after considering the evidence on record arrived at the conclusion that Acetylene gas is manufactured by the interaction of calcium carbide with water in a chamber specifically made for the purpose. While the gas generated is drawn from the top of the chamber the residual sludge mixed with the water in liquid state is discharged at intervals from the bottom of the chamber into the drain for being collected into pits. That sludge thereafter is removed from the factory. It arrived at the conclusion that the said sludge is not marketable and, therefore, no excise duty can be levied. In our view, the said finding of fact does not call for interference in these appeals. Hence, these appeals are dismissed. Appeal Dismissed.