https://www.taxtmi.com/caselaws?id=117004 The Appellate Tribunal rejected the Revenue's appeal and affirmed the decision of the Commissioner (Appeals) regarding the duty liability of a 100% Export Oriented Unit (EOU) on waste arising from manufacturing activities. The Tribunal held that since there was no clearance of excisable goods in the Domestic Tariff Area (DTA) and no evidence to establish the waste as chargeable to duty under the Central Excise (CE) Tariff, the duty payment obligation did not arise. The Tribunal emphasized that duty obligations are triggered by the actual removal of goods for sale, which did not occur in this case. en-us Thu, 08 Sep 2005 00:00:00 +0530 Tue, 19 Jun 2012 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117004 The Appellate Tribunal rejected the Revenue's appeal and affirmed the decision of the Commissioner (Appeals) regarding the duty liability of a 100% Export Oriented Unit (EOU) on waste arising from manufacturing activities. The Tribunal held that since there was no clearance of excisable goods in the Domestic Tariff Area (DTA) and no evidence to establish the waste as chargeable to duty under the Central Excise (CE) Tariff, the duty payment obligation did not arise. The Tribunal emphasized that duty obligations are triggered by the actual removal of goods for sale, which did not occur in this case. Case-Laws Central Excise Thu, 08 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117004