https://www.taxtmi.com/caselaws?id=1502 The Tribunal upheld the Commissioner's decision confirming excise duty on waste and rejects as finished products, while rejecting the demand for duty on raw materials used beyond the final products. The Tribunal found no violation of Section 72 of the Customs Act regarding duty on inputs used in waste and rejects, as the raw materials were used for manufacturing under proper permissions. Both appeals by the department were dismissed, as the Tribunal concluded that there were no valid grounds to interfere with the Commissioner's findings on the non-demand of duty on raw materials and the absence of penal action. en-us Wed, 14 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1502 The Tribunal upheld the Commissioner's decision confirming excise duty on waste and rejects as finished products, while rejecting the demand for duty on raw materials used beyond the final products. The Tribunal found no violation of Section 72 of the Customs Act regarding duty on inputs used in waste and rejects, as the raw materials were used for manufacturing under proper permissions. Both appeals by the department were dismissed, as the Tribunal concluded that there were no valid grounds to interfere with the Commissioner's findings on the non-demand of duty on raw materials and the absence of penal action. Case-Laws Customs Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1502