https://www.taxtmi.com/caselaws?id=340568 The Tribunal set aside the demand for duty payment on waste and scrap cleared by the appellant, ruling that duty can only be imposed on goods that are excisable and classifiable under the Central Excise Tariff Act. Citing past decisions, the Tribunal emphasized that without classification, duty liability cannot be determined. The appellant's appeal was allowed, overturning the appellate authority's decision and relieving the appellant of the duty payment and penalty imposed by the Revenue. en-us Mon, 13 Feb 2017 00:00:00 +0530 Thu, 23 Mar 2017 09:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340568 The Tribunal set aside the demand for duty payment on waste and scrap cleared by the appellant, ruling that duty can only be imposed on goods that are excisable and classifiable under the Central Excise Tariff Act. Citing past decisions, the Tribunal emphasized that without classification, duty liability cannot be determined. The appellant's appeal was allowed, overturning the appellate authority's decision and relieving the appellant of the duty payment and penalty imposed by the Revenue. Case-Laws Central Excise Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340568