COMMISSIONER OF CENTRAL EXCISE, Vs. BOC INDIA LTD.

JUDGEMENT

(1.) This is an appeal filed by the revenue. The issue relates to levy of duty on Carbide Sludge. The Tribunal has been consistently taking the view that the Carbide Sludge being a waste product and non -marketable, hence not excisable in terms of Section 3 (1) of Central Excise Act 1944.

(2.) The department has filed an appeal on the ground that the view taken by the Tribunal was not acceptable and accordingly, department has filed an SLP before the Supreme Court. Nothing is on record to show that the Order of the Tribunal has been stayed by the Supreme Court. In View of the consistent view of the Tribunal including in the case of Indian Gen Ltd Vs Commissioner of Central Excise, Bolpur (2000 (118) ELT 120, we do not find any substance in the appeal filed by the Department. Accordingly appeal is dismissed.