https://www.taxtmi.com/caselaws?id=291375 The Tribunal held that the use of gas for heating and boiling in the manufacturing process of 'laundry soaps' does not amount to the use of 'power' under the Central Excise Tariff Act. Therefore, the Appellant was entitled to exemption from excise duty. The Tribunal set aside the Commissioner's order confirming the excise duty demand and penalties imposed on the Appellant and its officers, ruling that the penalties were unsustainable as the Appellant did not use 'power' as defined for excise duty purposes. en-us Mon, 23 Sep 2019 00:00:00 +0530 Sat, 07 Nov 2020 15:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291375 The Tribunal held that the use of gas for heating and boiling in the manufacturing process of 'laundry soaps' does not amount to the use of 'power' under the Central Excise Tariff Act. Therefore, the Appellant was entitled to exemption from excise duty. The Tribunal set aside the Commissioner's order confirming the excise duty demand and penalties imposed on the Appellant and its officers, ruling that the penalties were unsustainable as the Appellant did not use 'power' as defined for excise duty purposes. Case-Laws Central Excise Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291375