https://www.taxtmi.com/caselaws?id=92665 The Tribunal set aside the Collector of Central Excise's decision to impose duty and penalties on an Appellant Company for allegedly manufacturing Petroleum Jelly during the production of Boroquein Antiseptic Cream. The Tribunal found that the department failed to prove that Petroleum Jelly was produced as a distinct product at an intermediary stage, as the test report only showed the presence of soft paraffin, a component of the final product. Consequently, both appeals were allowed, and the impugned order was overturned. en-us Tue, 16 Mar 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92665 The Tribunal set aside the Collector of Central Excise's decision to impose duty and penalties on an Appellant Company for allegedly manufacturing Petroleum Jelly during the production of Boroquein Antiseptic Cream. The Tribunal found that the department failed to prove that Petroleum Jelly was produced as a distinct product at an intermediary stage, as the test report only showed the presence of soft paraffin, a component of the final product. Consequently, both appeals were allowed, and the impugned order was overturned. Case-Laws Central Excise Tue, 16 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92665