https://www.taxtmi.com/caselaws?id=93023 Excise duty demand on waste chemicals failed because the adjudicating authority found that the waste arose in manufacture at the assessee's other unit, not in the 100% export oriented unit alleged in the notice. That factual finding displaced the very basis of the demand, which had proceeded on the premise that the waste was generated in the export unit. As the demand could not be sustained on the facts as finally found, the excise levy on the waste cleared from the export-oriented unit was held unsustainable. en-us Fri, 20 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93023 Excise duty demand on waste chemicals failed because the adjudicating authority found that the waste arose in manufacture at the assessee's other unit, not in the 100% export oriented unit alleged in the notice. That factual finding displaced the very basis of the demand, which had proceeded on the premise that the waste was generated in the export unit. As the demand could not be sustained on the facts as finally found, the excise levy on the waste cleared from the export-oriented unit was held unsustainable. Case-Laws Customs Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93023