SLUGS INDIA LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) PERUSED appeal. Heard learned Counsel for the Appellant and learned Counsel for the Respondent.

(2.) THE only question involved in this appeal is whether the Tribunal is justified in directing the Appellant to deposit Rs. 2 lakh by way of pre -deposit under Section of the Central Excise Act, 1944 ("Act" for short). The legal issue involved in the appeal before the Tribunal is whether the Zink Dross is an excisable commodity merely because the said product can be sold in the market as such can it be equated as marketable commodity within the meaning of the Central Excise legislation.

(3.) HAVING said so and having tested the impugned order on the above canvas, the impugned order can hardly be said to be a sustainable order.