Union Of India vs Ahmedabad Electricity Co. Ltd. & Ors

The Supreme Court examined the exigibility of 'cinder' to excise duty under the Central Excise Tariff Act, specifically referencing Entry No. 26.21 which pertains to 'Other slag and ash'. The Court held that 'cinder', being a by-product of coal and marketable, satisfies the criteria for excise duty under Section 3 of the Central Excise and Salt Act. The Court dismissed the respondents' claims regarding the belated show cause notice under Section 11A, affirming the Revenue's position on the matter.