https://www.taxtmi.com/caselaws?id=33969 The Tribunal allowed the Appeal filed by the Appellant Assessee for the first period, granting remission of duty on the quantity lost during the special filling process. For the second period, where the lower appellate Authority had already set aside the demand, the Tribunal dismissed the Department's Appeal. The decision highlighted that the loss during the filling process is integral to the manufacturing completion and marketability of liquid chlorine, exempting it from duty liability. en-us Tue, 16 Sep 2008 00:00:00 +0530 Tue, 30 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33969 The Tribunal allowed the Appeal filed by the Appellant Assessee for the first period, granting remission of duty on the quantity lost during the special filling process. For the second period, where the lower appellate Authority had already set aside the demand, the Tribunal dismissed the Department's Appeal. The decision highlighted that the loss during the filling process is integral to the manufacturing completion and marketability of liquid chlorine, exempting it from duty liability. Case-Laws Central Excise Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33969