https://www.taxtmi.com/caselaws?id=114670 The Tribunal ruled in favor of the appellants regarding the classification of 'Red Mud' as an excisable item under the CETA Schedule. Despite the original authority and first appellate authority upholding the duty demand, the Tribunal granted waiver and stay of recovery, citing similarities with a precedent case where a similar material was deemed non-marketable. The penalty imposed was set aside by the first appellate authority, and the Tribunal focused on the classification issue rather than the penalty in its judgment. The appellants' appeal for waiver of predeposit and stay of recovery was granted by the Tribunal based on a prima facie case and parallel with the precedent case. en-us Mon, 08 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 18:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114670 The Tribunal ruled in favor of the appellants regarding the classification of 'Red Mud' as an excisable item under the CETA Schedule. Despite the original authority and first appellate authority upholding the duty demand, the Tribunal granted waiver and stay of recovery, citing similarities with a precedent case where a similar material was deemed non-marketable. The penalty imposed was set aside by the first appellate authority, and the Tribunal focused on the classification issue rather than the penalty in its judgment. The appellants' appeal for waiver of predeposit and stay of recovery was granted by the Tribunal based on a prima facie case and parallel with the precedent case. Case-Laws Central Excise Mon, 08 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114670