https://www.taxtmi.com/caselaws?id=222020 The High Court of Gujarat upheld the decision of the CESTAT in a case concerning the demand of duty on paper waste and plastic waste generated during soap manufacturing. The Court ruled in favor of the assessee, finding the demand unsustainable as the wastes were not marketable commodities. Additionally, the demand was barred by limitation under section 11A of the Act, as there was no evidence of willful misstatement or suppression of facts by the assessee to evade duty. Consequently, the appeal was dismissed based on the limitation issue, without delving into the merits of the duty demand. en-us Mon, 25 Jun 2012 00:00:00 +0530 Thu, 11 Apr 2013 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222020 The High Court of Gujarat upheld the decision of the CESTAT in a case concerning the demand of duty on paper waste and plastic waste generated during soap manufacturing. The Court ruled in favor of the assessee, finding the demand unsustainable as the wastes were not marketable commodities. Additionally, the demand was barred by limitation under section 11A of the Act, as there was no evidence of willful misstatement or suppression of facts by the assessee to evade duty. Consequently, the appeal was dismissed based on the limitation issue, without delving into the merits of the duty demand. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222020