Hindustan Zinc Limited Vs. Commissioner of Central Excise Jaipur  Insc
133 (24 February 2005)
Variava,Dr. Ar. Lakshmanan & S.H. Kapadia Kapadia, J.
short question which arises for determination in this civil appeal filed by the
assessee under section 35L(b) of the Central Excise Act, 1944 is whether in
the event of the silver chloride being declared "excisable goods",
the assessee was entitled to the benefit of exemption under notification
no.217/86-CE dated 2.4.1986.
view of our judgment in the conjoint civil appeal no.430 of 2000 in the case of
the same assessee holding that the department had failed to prove marketability
of silver chloride produced in the factory of the assessee, during the relevant
period(s), the question of applicability of the said notification during that
period has become academic. In future, if the department succeeds in proving
that silver chloride produced in the factory of the assessee as "excisable
goods" in terms of manufacture and marketability and if the assessee
intends to take the benefit of the said notification, then, the question is
kept open and the decision given by the tribunal herein will not preclude the assessee
from relying on the above notification in accordance with law.
to above, the appeal is disposed of with no order as to costs.