https://www.taxtmi.com/caselaws?id=375543 The Tribunal allowed the appeal, ruling in favor of the appellant, a toothpaste manufacturer, in a dispute over the imposition of duty on waste base cream. The Tribunal found that the waste disposal did not equate to clearance of excisable goods, as the waste was not marketable like regular toothpaste tubes. It emphasized the lack of estoppel in taxation matters and noted the appellant's proactive communication with the department. Consequently, the imposition of penalty under Section 11AC was deemed unsustainable, and the appeal was allowed on 08/02/2019. en-us Fri, 08 Feb 2019 00:00:00 +0530 Thu, 21 Feb 2019 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375543 The Tribunal allowed the appeal, ruling in favor of the appellant, a toothpaste manufacturer, in a dispute over the imposition of duty on waste base cream. The Tribunal found that the waste disposal did not equate to clearance of excisable goods, as the waste was not marketable like regular toothpaste tubes. It emphasized the lack of estoppel in taxation matters and noted the appellant's proactive communication with the department. Consequently, the imposition of penalty under Section 11AC was deemed unsustainable, and the appeal was allowed on 08/02/2019. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375543