https://www.taxtmi.com/caselaws?id=308665 The Tribunal ruled in favor of the Appellant, determining that Waste Pickle Liquor (WPL) was classified as waste and not excisable goods. Therefore, the demand for undervaluation was deemed invalid as the Valuation Rules did not apply to WPL. The decision was based on the understanding that WPL was generated as waste during the manufacturing process, aligning with established legal precedents. The appeal was allowed, providing consequential relief to the Appellant. en-us Mon, 28 Jan 2019 00:00:00 +0530 Wed, 12 Jul 2023 10:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308665 The Tribunal ruled in favor of the Appellant, determining that Waste Pickle Liquor (WPL) was classified as waste and not excisable goods. Therefore, the demand for undervaluation was deemed invalid as the Valuation Rules did not apply to WPL. The decision was based on the understanding that WPL was generated as waste during the manufacturing process, aligning with established legal precedents. The appeal was allowed, providing consequential relief to the Appellant. Case-Laws Central Excise Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308665