https://www.taxtmi.com/caselaws?id=252137 The appellate tribunal set aside the demand for duty, interest, and penalty imposed on the appellants for non-payment of excise duty on imported zinc dross under Rule 6(4) of the Cenvat Credit Rules, 2004. The tribunal found that the appellants did not need to pay the duty as the imported zinc dross was of low quality and no countervailing duty was paid on it. The tribunal concluded that the invocation of Rule 6 was unjustified, granting relief to the appellants and overturning the decision of the lower authorities. en-us Tue, 05 Nov 2013 00:00:00 +0530 Sat, 11 Oct 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252137 The appellate tribunal set aside the demand for duty, interest, and penalty imposed on the appellants for non-payment of excise duty on imported zinc dross under Rule 6(4) of the Cenvat Credit Rules, 2004. The tribunal found that the appellants did not need to pay the duty as the imported zinc dross was of low quality and no countervailing duty was paid on it. The tribunal concluded that the invocation of Rule 6 was unjustified, granting relief to the appellants and overturning the decision of the lower authorities. Case-Laws Central Excise Tue, 05 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252137