https://www.taxtmi.com/caselaws?id=426228 The appeal challenged the Order-in-Appeal upholding a duty demand of Rs. 13,08,611/- with penalties under the Central Excise Act, 1944. The appellant, involved in manufacturing coir mattresses, was accused of clearing PU Foam without duty payment, despite maintaining a separate account for "captive use." The department alleged no final products were produced from the consumed PU Foam, leading to the confirmed duty demand and penalties. The Tribunal directed a reexamination of calculations by the original adjudicating authority and allowed the appeal for remand back for reconsideration based on existing records. en-us Wed, 03 Aug 2022 00:00:00 +0530 Wed, 10 Aug 2022 09:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426228 The appeal challenged the Order-in-Appeal upholding a duty demand of Rs. 13,08,611/- with penalties under the Central Excise Act, 1944. The appellant, involved in manufacturing coir mattresses, was accused of clearing PU Foam without duty payment, despite maintaining a separate account for "captive use." The department alleged no final products were produced from the consumed PU Foam, leading to the confirmed duty demand and penalties. The Tribunal directed a reexamination of calculations by the original adjudicating authority and allowed the appeal for remand back for reconsideration based on existing records. Case-Laws Central Excise Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426228