https://www.taxtmi.com/caselaws?id=329379 The Tribunal allowed the appeal, setting aside the original decision that upheld duty payment, interest, and penalty on waste cleared as floor sweepings by the appellant. The appellant successfully argued that the items cleared were not part of the manufacturing process waste but were collected from various departments' dustbins, such as stationery waste and old clothing, which were not excisable items. The Tribunal found no evidence that the cleared floor sweepings contained manufacturing waste, leading to the decision that the duty demand was not legally justified. en-us Mon, 19 Oct 2015 00:00:00 +0530 Sat, 05 Nov 2016 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329379 The Tribunal allowed the appeal, setting aside the original decision that upheld duty payment, interest, and penalty on waste cleared as floor sweepings by the appellant. The appellant successfully argued that the items cleared were not part of the manufacturing process waste but were collected from various departments' dustbins, such as stationery waste and old clothing, which were not excisable items. The Tribunal found no evidence that the cleared floor sweepings contained manufacturing waste, leading to the decision that the duty demand was not legally justified. Case-Laws Central Excise Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329379