https://www.taxtmi.com/caselaws?id=354222 The appeal was allowed by the Tribunal, remanding the matter to the Adjudicating Authority. The Tribunal emphasized the importance of considering legal precedent regarding the taxability of waste products despite the statutory amendment in 2008. The rejection of the refund claim without adjudicating the show cause notice was deemed a violation of natural justice, causing harassment to the appellant. The Tribunal cited the Hindalco Industries case law confirmed by the Supreme Court, highlighting that no tax was payable on waste products like dross and skimming, ultimately setting aside the Commissioner (Appeals) decision. en-us Tue, 21 Nov 2017 00:00:00 +0530 Mon, 22 Jan 2018 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354222 The appeal was allowed by the Tribunal, remanding the matter to the Adjudicating Authority. The Tribunal emphasized the importance of considering legal precedent regarding the taxability of waste products despite the statutory amendment in 2008. The rejection of the refund claim without adjudicating the show cause notice was deemed a violation of natural justice, causing harassment to the appellant. The Tribunal cited the Hindalco Industries case law confirmed by the Supreme Court, highlighting that no tax was payable on waste products like dross and skimming, ultimately setting aside the Commissioner (Appeals) decision. Case-Laws Central Excise Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354222