https://www.taxtmi.com/caselaws?id=214506 The Tribunal allowed the appeal in favor of the appellant, a sugar manufacturer, in a case involving the requirement of maintaining separate accounts for dutiable and exempted products. The Tribunal rejected the Revenue's demand for payment based on the absence of separate accounts, citing legal precedents and emphasizing that waste by-products during manufacturing do not necessitate separate accounts or payment obligations. The Tribunal also waived the penalty imposed under Section 11AC of the Central Excise Act, 1944, aligning with established legal positions and providing consequential relief to the appellant. en-us Fri, 08 Jun 2012 00:00:00 +0530 Fri, 29 Aug 2014 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214506 The Tribunal allowed the appeal in favor of the appellant, a sugar manufacturer, in a case involving the requirement of maintaining separate accounts for dutiable and exempted products. The Tribunal rejected the Revenue's demand for payment based on the absence of separate accounts, citing legal precedents and emphasizing that waste by-products during manufacturing do not necessitate separate accounts or payment obligations. The Tribunal also waived the penalty imposed under Section 11AC of the Central Excise Act, 1944, aligning with established legal positions and providing consequential relief to the appellant. Case-Laws Central Excise Fri, 08 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214506