HC Quashes Ex Parte Order on Excise Duty for Lean Gas Incineration in Electricity Generation

Himadri Speciality Chemical & Anr. Vs Commissioner of Central Excise (Calcutta High Court) Conclusion: Ex-parte order imposing excise duty on the incineration of lean gas used in the generation of electricity was quashed and the matter was remanded back to the adjudicating authority concerned to pass a fresh adjudication order by allowing assessee to file an objection against the adjudication order by treating it as show cause notice and to take all the points raised in this writ petition. Held: Assessee had been a manufacturer of “Carbon Black” since 2009. During the process of manufa...