https://www.taxtmi.com/caselaws?id=244740 The case involved a dispute over the liability of Central Excise duty on waste and scrap generated during the dismantling of old batteries. The Commissioner (Appeals) ruled in favor of the respondent, holding that the waste and scrap did not attract Central Excise duty as it did not arise from a process of manufacture. Consequently, the demand for duty evasion was set aside, and the appeal by the Revenue was rejected. The decision also negated the allegation of suppression of facts by the appellants to evade duty payment, leading to the dismissal of the appeal and upholding the non-leviability of duty on the waste and scrap. en-us Wed, 09 Oct 2013 00:00:00 +0530 Fri, 07 Mar 2014 07:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244740 The case involved a dispute over the liability of Central Excise duty on waste and scrap generated during the dismantling of old batteries. The Commissioner (Appeals) ruled in favor of the respondent, holding that the waste and scrap did not attract Central Excise duty as it did not arise from a process of manufacture. Consequently, the demand for duty evasion was set aside, and the appeal by the Revenue was rejected. The decision also negated the allegation of suppression of facts by the appellants to evade duty payment, leading to the dismissal of the appeal and upholding the non-leviability of duty on the waste and scrap. Case-Laws Central Excise Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244740