https://www.taxtmi.com/caselaws?id=4264 The Department's appeal against the Commissioner (Appeals) order regarding excise duty on waste and rejects, duty on inputs, and penalty imposition was rejected. The Tribunal determined that the value of deemed export clearances should be considered for calculating DTA entitlement, allowing the appellant to clear goods in the DTA on payment of applicable duties. It was found that there was no unauthorized use of duty-free raw materials in manufacturing waste and rejects, leading to the decision not to demand duty on raw materials or impose penalties. The demand on finished goods was deemed unjustified, and the appeal was dismissed, upholding the Commissioner (Appeals) decision. en-us Thu, 31 Jan 2008 00:00:00 +0530 Mon, 23 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4264 The Department's appeal against the Commissioner (Appeals) order regarding excise duty on waste and rejects, duty on inputs, and penalty imposition was rejected. The Tribunal determined that the value of deemed export clearances should be considered for calculating DTA entitlement, allowing the appellant to clear goods in the DTA on payment of applicable duties. It was found that there was no unauthorized use of duty-free raw materials in manufacturing waste and rejects, leading to the decision not to demand duty on raw materials or impose penalties. The demand on finished goods was deemed unjustified, and the appeal was dismissed, upholding the Commissioner (Appeals) decision. Case-Laws Customs Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4264