{"id":67709,"date":"2001-04-12T00:00:00","date_gmt":"2001-04-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-boc-india-ltd-on-12-april-2001"},"modified":"2018-10-27T17:20:17","modified_gmt":"2018-10-27T11:50:17","slug":"commissioner-of-central-excise-vs-boc-india-ltd-on-12-april-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-boc-india-ltd-on-12-april-2001","title":{"rendered":"Commissioner Of Central Excise, &#8230; vs Boc India Ltd. on 12 April, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise, &#8230; vs Boc India Ltd. on 12 April, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (76) ECC 789<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Shri G.A. Brahma Deva  <\/p>\n<p> 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.\n<\/p>\n<p> 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.\n<\/p>\n<p> (Pronounced and dictated in open court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Commissioner Of Central Excise, &#8230; vs Boc India Ltd. on 12 April, 2001 Equivalent citations: 2001 (76) ECC 789 ORDER Shri G.A. Brahma Deva 1. This is an appeal filed by the revenue. The issue relates to levy of duty on Carbide Sludge. The Tribunal has been consistently [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-67709","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise, ... vs Boc India Ltd. on 12 April, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-boc-india-ltd-on-12-april-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise, ... vs Boc India Ltd. on 12 April, 2001 - Free Judgements of Supreme Court &amp; 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