https://www.taxtmi.com/caselaws?id=441675 The Tribunal allowed the appeals of the appellants, engaged in the manufacture of edible refined oil, setting aside the demand, interest, and penalties imposed prior to 01.05.2008 for engaging in clandestine clearance to evade Central Excise duty. The products like acid oil, gums, waxes, and fatty acids were considered waste eligible for exemption under Notification No.89/95-CE until 01.05.2008 but were later deemed excisable. The Tribunal concluded that unintentional by-products during the manufacturing process should be treated as exempted goods, granting relief to the appellants. en-us Fri, 21 Jul 2023 00:00:00 +0530 Mon, 14 Aug 2023 09:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441675 The Tribunal allowed the appeals of the appellants, engaged in the manufacture of edible refined oil, setting aside the demand, interest, and penalties imposed prior to 01.05.2008 for engaging in clandestine clearance to evade Central Excise duty. The products like acid oil, gums, waxes, and fatty acids were considered waste eligible for exemption under Notification No.89/95-CE until 01.05.2008 but were later deemed excisable. The Tribunal concluded that unintentional by-products during the manufacturing process should be treated as exempted goods, granting relief to the appellants. Case-Laws Central Excise Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441675