https://www.taxtmi.com/caselaws?id=280040 The Tribunal upheld the impugned order, rejecting the Revenue's appeal. The decision was based on the interpretation that waste and scrap of wires and cables did not fall under the relevant tariff heading, leading to the dismissal of the Revenue's claims for recovery of duty, interest payment, and penalty imposition. The Tribunal found no grounds to interfere with the Lower Appellate Authority's decision, ultimately sustaining the order in favor of the Respondent. en-us Mon, 09 Jul 2018 00:00:00 +0530 Thu, 08 Jul 2021 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280040 The Tribunal upheld the impugned order, rejecting the Revenue's appeal. The decision was based on the interpretation that waste and scrap of wires and cables did not fall under the relevant tariff heading, leading to the dismissal of the Revenue's claims for recovery of duty, interest payment, and penalty imposition. The Tribunal found no grounds to interfere with the Lower Appellate Authority's decision, ultimately sustaining the order in favor of the Respondent. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280040