https://www.taxtmi.com/caselaws?id=403465 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, holding that lime sludge generated during the manufacturing process of paper was not subject to excise duty. The Tribunal emphasized that the law at the time did not impose liability on the appellants, and charging provisions could not be broadly interpreted to support the Revenue's claim. As a result, the demand for excise duty on lime sludge was deemed unsustainable, and the appeals were allowed with any necessary reliefs according to the law. en-us Tue, 12 Jan 2021 00:00:00 +0530 Sat, 30 Jan 2021 06:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403465 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants, holding that lime sludge generated during the manufacturing process of paper was not subject to excise duty. The Tribunal emphasized that the law at the time did not impose liability on the appellants, and charging provisions could not be broadly interpreted to support the Revenue's claim. As a result, the demand for excise duty on lime sludge was deemed unsustainable, and the appeals were allowed with any necessary reliefs according to the law. Case-Laws Central Excise Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403465