https://www.taxtmi.com/caselaws?id=93028 The Tribunal ruled in favor of the appellant on both issues. It held that concentrating spent liquor/wash containing caustic soda did not result in a new product subject to excise duty as the goods retained their original characteristics. Additionally, the sodium hypochlorite manufactured by the assessee was found to be exempt from duty under Notification 31/89. The Tribunal also noted that the duty notice in one appeal was time-barred, leading to the dismissal of demands for interest and penalties. As a result, all four appeals were allowed, with the impugned orders set aside and consequential relief granted to the appellant. en-us Wed, 25 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93028 The Tribunal ruled in favor of the appellant on both issues. It held that concentrating spent liquor/wash containing caustic soda did not result in a new product subject to excise duty as the goods retained their original characteristics. Additionally, the sodium hypochlorite manufactured by the assessee was found to be exempt from duty under Notification 31/89. The Tribunal also noted that the duty notice in one appeal was time-barred, leading to the dismissal of demands for interest and penalties. As a result, all four appeals were allowed, with the impugned orders set aside and consequential relief granted to the appellant. Case-Laws Central Excise Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93028