https://www.taxtmi.com/caselaws?id=80278 The appeal was filed against the confiscation of HDPE circular bag waste and HDPE laminated fabric waste, along with the imposition of Central Excise duty and penalty. The Collector found the appellants guilty of suppressing facts related to manufacturing and clearance of the items, leading to evasion of duty. However, the Tribunal ruled in favor of the appellants, stating that unless waste is specifically mentioned in the Central Excise Tariff for levy, it is not subject to Central Excise duty. As there was no tariff entry for the waste materials in question, the impugned order was set aside, and the appeal was allowed. en-us Tue, 31 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80278 The appeal was filed against the confiscation of HDPE circular bag waste and HDPE laminated fabric waste, along with the imposition of Central Excise duty and penalty. The Collector found the appellants guilty of suppressing facts related to manufacturing and clearance of the items, leading to evasion of duty. However, the Tribunal ruled in favor of the appellants, stating that unless waste is specifically mentioned in the Central Excise Tariff for levy, it is not subject to Central Excise duty. As there was no tariff entry for the waste materials in question, the impugned order was set aside, and the appeal was allowed. Case-Laws Income Tax Tue, 31 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80278