https://www.taxtmi.com/caselaws?id=95390 The Appellate Tribunal CEGAT, New Delhi held that the appellant was not liable to pay excise duty on waste generated during job work as the waste could have been returned to the original supplier without duty implications. The Tribunal set aside the duty demand and penalty imposed on the appellant, emphasizing the correct interpretation of the Central Excise Act. The penalty was deemed unsustainable due to the absence of duty liability. The Tribunal directed the appellant to deposit a certain amount during the appeal process, with instructions for the return of the deposited sum upon setting aside the orders. en-us Thu, 11 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 11:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95390 The Appellate Tribunal CEGAT, New Delhi held that the appellant was not liable to pay excise duty on waste generated during job work as the waste could have been returned to the original supplier without duty implications. The Tribunal set aside the duty demand and penalty imposed on the appellant, emphasizing the correct interpretation of the Central Excise Act. The penalty was deemed unsustainable due to the absence of duty liability. The Tribunal directed the appellant to deposit a certain amount during the appeal process, with instructions for the return of the deposited sum upon setting aside the orders. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95390