Full Judgment Text
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CASE NO.:
Appeal (civil) 3991 of 2001
PETITIONER:
M/s Hindustan Zinc Limited
RESPONDENT:
Commissioner of Central Excise Jaipur.
DATE OF JUDGMENT: 24/02/2005
BENCH:
S.N. VARIAVA,Dr. AR. LAKSHMANAN & S.H. KAPADIA
JUDGMENT:
J U D G M E N T
KAPADIA, J.
The 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 \026 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.
In 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.
Subject to above, the appeal is disposed of with no order
as to costs.