https://www.taxtmi.com/caselaws?id=385121 Aluminium dross and skimming emerging as waste during manufacture of aluminium products are not excisable, as the point was treated as settled by prior Tribunal rulings in the assessee's own case, supported by High Court authority and a departmental circular. On that footing, no central excise duty could be levied on such by-products or waste. Because the goods were not liable to duty, the confirmed duty demand could not survive, and the connected interest and penalty also fell. The demand, interest and penalty were therefore set aside in favour of the assessee. en-us Tue, 27 Aug 2019 00:00:00 +0530 Thu, 29 Aug 2019 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385121 Aluminium dross and skimming emerging as waste during manufacture of aluminium products are not excisable, as the point was treated as settled by prior Tribunal rulings in the assessee's own case, supported by High Court authority and a departmental circular. On that footing, no central excise duty could be levied on such by-products or waste. Because the goods were not liable to duty, the confirmed duty demand could not survive, and the connected interest and penalty also fell. The demand, interest and penalty were therefore set aside in favour of the assessee. Case-Laws Central Excise Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385121