https://www.taxtmi.com/caselaws?id=218104 The appellant was found ineligible for exemption under Notification No.8/2003-Central Excise due to exceeding clearance value limits in previous financial years. The Tribunal ruled against the appellant, setting aside the impugned order and allowing the appeal. Additionally, the Tribunal determined that Soap Stock in the manufacturing process was a by-product, not waste, based on precedent and factual analysis, leading to the appeal's success. However, in a separate case, the Tribunal upheld demands and penalties imposed on the appellant for not conducting manufacturing activities as required by the SEZA Act, 2005. en-us Thu, 06 Sep 2012 00:00:00 +0530 Sat, 03 Nov 2012 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218104 The appellant was found ineligible for exemption under Notification No.8/2003-Central Excise due to exceeding clearance value limits in previous financial years. The Tribunal ruled against the appellant, setting aside the impugned order and allowing the appeal. Additionally, the Tribunal determined that Soap Stock in the manufacturing process was a by-product, not waste, based on precedent and factual analysis, leading to the appeal's success. However, in a separate case, the Tribunal upheld demands and penalties imposed on the appellant for not conducting manufacturing activities as required by the SEZA Act, 2005. Case-Laws Central Excise Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218104