https://www.taxtmi.com/caselaws?id=366713 The Tribunal dismissed the appeals filed by the Appellants, who failed to pay Central Excise Duty on the removal of Slag, a byproduct in manufacturing High Carbon Ferro Chrome. The Adjudicating Authority's orders for recovery, interest, and penalty were set aside by the Ld. Commissioner (Appeals) and upheld by the Tribunal. The non-excisable nature of the Slag and the applicability of Circular No. 1027/15/2016-CX, which exempts non-excisable goods from duty, were pivotal in the decision. The Tribunal's ruling was influenced by the clarification provided in Circular No. 1027/15/2016-CX, leading to the dismissal of the appeals. en-us Wed, 23 May 2018 00:00:00 +0530 Mon, 10 Sep 2018 08:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366713 The Tribunal dismissed the appeals filed by the Appellants, who failed to pay Central Excise Duty on the removal of Slag, a byproduct in manufacturing High Carbon Ferro Chrome. The Adjudicating Authority's orders for recovery, interest, and penalty were set aside by the Ld. Commissioner (Appeals) and upheld by the Tribunal. The non-excisable nature of the Slag and the applicability of Circular No. 1027/15/2016-CX, which exempts non-excisable goods from duty, were pivotal in the decision. The Tribunal's ruling was influenced by the clarification provided in Circular No. 1027/15/2016-CX, leading to the dismissal of the appeals. Case-Laws Central Excise Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366713