JUDGMENT

S.B. Sinha, J. - Whether zinc dross and flux skimming are excisable articles is the question involved in this appeal, which arises out of a judgment and order dated 25.06.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, allowing the appeal filed by Respondent herein.

2. Respondent herein manufactures aluminium sheets, the raw material wherefor is aluminium oxide. In the melting furnance, the top layer of the molten metal is exposed to atmosphere and gets oxidized. As a result of oxidation, a thin layer/film is formed which is removed by skimming. The second layer so removed is called dross. Indisputably, the percentage of metal in dross will vary and there would be some quantity of aluminium metal therein.

3. Whether excise duty is payable on ‘dross’ came up for consideration before a Bench of this Court in Respondent’s own case i.e. in Union of India and Others v. Indian Aluminium Co. Ltd. and Another, [1995 Supp (2) SCC 465 : 1995 (77) ELT 268]. The said decision has been followed by a 3-Judge Bench of this Court in Collector of Central Excise, Patna v. Tata Iron & Steel Co. Ltd. [(2004) 9 SCC 1].

4. The Tribunal by reason of its impugned judgm