JAIN CARBIDE AND CHEMICALS LTD. Vs. CCE

JUDGEMENT

(1.) THOUGH the appeal filed by M/s. Jain Carbide and Chemicals Ltd. is posted for hearing the stay application, we take up the appeal itself after staying the recovery of the duty and penalty confirmed against them as the issue involved has already been settled by the Tribunal.

(2.) WE heard Sh. K.K. Anand, learned Advocate and Sh. P.M. Rao, learned DR. The learned Advocate submitted that the issue involved in the present appeal is whether slag obtained by them during the process of manufacture of ferro alloys is liable to excise duty; that for the earlier period, the Tribunal has decided the matter in their favour in their own case as reported in 2004 (60) RLT 630. The learned Advocate also pointed out that the Commissioner (Appeals) also, in the impugned order, has referred to the earlier order for the earlier period.

(3.) WE have considered the submissions of both the sides. The issue involved in the present appeal has been settled by the Tribunal in Jain Carbide and Chemicals Ltd. Case (supra), wherein it has been held as under :