https://www.taxtmi.com/caselaws?id=418480 The Tribunal allowed the appeal, setting aside the order confirming the demand for central excise duty, interest, and penalty on waste and scrap products. It held that the Commissioner (Appeals) should have followed the earlier Tribunal decision, which determined that no excise duty applied to the scrap materials. The Tribunal emphasized the importance of adhering to superior tribunal decisions for judicial discipline and maintaining order in the administration of justice. en-us Mon, 07 Feb 2022 00:00:00 +0530 Thu, 17 Feb 2022 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418480 The Tribunal allowed the appeal, setting aside the order confirming the demand for central excise duty, interest, and penalty on waste and scrap products. It held that the Commissioner (Appeals) should have followed the earlier Tribunal decision, which determined that no excise duty applied to the scrap materials. The Tribunal emphasized the importance of adhering to superior tribunal decisions for judicial discipline and maintaining order in the administration of justice. Case-Laws Central Excise Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418480