https://www.taxtmi.com/caselaws?id=336672 The appeal addressed duty liability on zinc dross, zinc oxide, zinc ASH, and zinc waste and scrap cleared without payment during the manufacturing of transmission towers. The court emphasized the need to satisfy conditions under Section 2(d) and Section 2(f) conjunctively for excise duty imposition. It was highlighted that the Tribunal's decision on duty liability was incorrect and did not align with Supreme Court pronouncements. The court stressed the importance of adhering to Supreme Court judgments, particularly when dealing with similar issues. The Tribunal's deviation from established principles led to the appeal being allowed, setting aside the impugned order. en-us Thu, 16 Jun 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336672 The appeal addressed duty liability on zinc dross, zinc oxide, zinc ASH, and zinc waste and scrap cleared without payment during the manufacturing of transmission towers. The court emphasized the need to satisfy conditions under Section 2(d) and Section 2(f) conjunctively for excise duty imposition. It was highlighted that the Tribunal's decision on duty liability was incorrect and did not align with Supreme Court pronouncements. The court stressed the importance of adhering to Supreme Court judgments, particularly when dealing with similar issues. The Tribunal's deviation from established principles led to the appeal being allowed, setting aside the impugned order. Case-Laws Central Excise Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336672