https://www.taxtmi.com/caselaws?id=432178 The Supreme Court affirmed the High Court's decision in favor of Hindalco Industries Ltd, dismissing Special Leave Petitions and Civil Appeal. The impugned duty recovery orders for 'aluminium dross and skimming' were set aside, as the Tribunal's decision was found to be erroneous and contrary to Supreme Court precedents. The judgment emphasized the necessity of satisfying conditions under Section 2(d) and Section 2(f) conjunctively for excise duty imposition, highlighting the importance of adhering to established legal principles in determining excisability under the Central Excise Act, 1944. en-us Fri, 09 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432178 The Supreme Court affirmed the High Court's decision in favor of Hindalco Industries Ltd, dismissing Special Leave Petitions and Civil Appeal. The impugned duty recovery orders for 'aluminium dross and skimming' were set aside, as the Tribunal's decision was found to be erroneous and contrary to Supreme Court precedents. The judgment emphasized the necessity of satisfying conditions under Section 2(d) and Section 2(f) conjunctively for excise duty imposition, highlighting the importance of adhering to established legal principles in determining excisability under the Central Excise Act, 1944. Case-Laws Central Excise Fri, 09 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432178