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    <title>2018 (12) TMI 1288 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants in four appeals challenging the rejection of appeals and upholding of Orders-in-Original by the Commissioner (Appeals). The judgment clarified that Rule 6 of the CCR, 2004, concerning the demand for the value of electricity sold, did not apply to non-excisable goods like electricity. The Tribunal emphasized that electricity was not excisable or exempted goods, leading to the setting aside of the impugned order and granting consequential relief to the appellants.</description>
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      <description>The Tribunal ruled in favor of the appellants in four appeals challenging the rejection of appeals and upholding of Orders-in-Original by the Commissioner (Appeals). The judgment clarified that Rule 6 of the CCR, 2004, concerning the demand for the value of electricity sold, did not apply to non-excisable goods like electricity. The Tribunal emphasized that electricity was not excisable or exempted goods, leading to the setting aside of the impugned order and granting consequential relief to the appellants.</description>
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