https://www.taxtmi.com/caselaws?id=128190 The Tribunal ruled in favor of the appellant, determining that waste paper and waste plastic generated during the packing of soaps were not excisable items subject to duty. The Tribunal emphasized that the waste material did not meet the criteria of being marketable commodities or manufactured goods. Additionally, the demand for duty was rejected based on the limitation period, with the Tribunal finding no evidence of mala fide intent by the appellant to warrant an extended limitation period. The appeal was allowed on both merit and limitation grounds. en-us Wed, 26 Aug 2009 00:00:00 +0530 Tue, 13 Jun 2017 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128190 The Tribunal ruled in favor of the appellant, determining that waste paper and waste plastic generated during the packing of soaps were not excisable items subject to duty. The Tribunal emphasized that the waste material did not meet the criteria of being marketable commodities or manufactured goods. Additionally, the demand for duty was rejected based on the limitation period, with the Tribunal finding no evidence of mala fide intent by the appellant to warrant an extended limitation period. The appeal was allowed on both merit and limitation grounds. Case-Laws Central Excise Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128190