https://www.taxtmi.com/caselaws?id=441719 The Tribunal held that flue gas generated during the manufacture of metallurgical coke is not a manufactured product, is not marketable, and cannot be classified as nitrogen under the Central Excise Tariff. The extended period of limitation was not applicable, and the penalty was not upheld. The appeal was allowed, and the impugned order was set aside, relieving the appellant from duty payment. en-us Wed, 12 Jul 2023 00:00:00 +0530 Mon, 14 Aug 2023 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441719 The Tribunal held that flue gas generated during the manufacture of metallurgical coke is not a manufactured product, is not marketable, and cannot be classified as nitrogen under the Central Excise Tariff. The extended period of limitation was not applicable, and the penalty was not upheld. The appeal was allowed, and the impugned order was set aside, relieving the appellant from duty payment. Case-Laws Central Excise Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441719