https://www.taxtmi.com/caselaws?id=438430 The Tribunal ruled in favor of the appellant, determining that Mill Scale qualifies as excisable goods under the Central Excise Act, 1944, and is subject to duty. The recovery of interest on the confirmed duty amount was upheld, and a penalty equal to the duty amount was imposed, with a reduction option if paid within 30 days. The Tribunal referenced a High Court decision to support its conclusion that manufacturing waste sold for consideration is not excisable. Consequently, the impugned order was set aside, and the appeal was allowed with no merits found in the original order. en-us Fri, 21 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438430 The Tribunal ruled in favor of the appellant, determining that Mill Scale qualifies as excisable goods under the Central Excise Act, 1944, and is subject to duty. The recovery of interest on the confirmed duty amount was upheld, and a penalty equal to the duty amount was imposed, with a reduction option if paid within 30 days. The Tribunal referenced a High Court decision to support its conclusion that manufacturing waste sold for consideration is not excisable. Consequently, the impugned order was set aside, and the appeal was allowed with no merits found in the original order. Case-Laws Central Excise Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438430