https://www.taxtmi.com/caselaws?id=207132 The Commissioner (Appeals) ruled in favor of the appellant, determining that waste and scrap generated during the production of Polyethylene Jelly Filled Cables were not excisable, leading to the rejection of the demand for Rs.19,15,268. The appellant's refund claim of Rs.10 lakhs was initially sanctioned but later remanded for further verification by the Commissioner (Appeals). The court emphasized that waste and scrap were not duty liable, criticized the adjudicating authority for not following verification directions, and rejected the Revenue's appeal, disposing of the respondent's cross objection. en-us Wed, 05 Oct 2011 00:00:00 +0530 Wed, 06 Nov 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207132 The Commissioner (Appeals) ruled in favor of the appellant, determining that waste and scrap generated during the production of Polyethylene Jelly Filled Cables were not excisable, leading to the rejection of the demand for Rs.19,15,268. The appellant's refund claim of Rs.10 lakhs was initially sanctioned but later remanded for further verification by the Commissioner (Appeals). The court emphasized that waste and scrap were not duty liable, criticized the adjudicating authority for not following verification directions, and rejected the Revenue's appeal, disposing of the respondent's cross objection. Case-Laws Central Excise Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207132