https://www.taxtmi.com/caselaws?id=450772 The CESTAT New Delhi dismissed the appeal where the appellant failed to establish entitlement to concessional excise duty under N/N. 08/2014-CE dated 11.07.2014. The appellant manufactured products using textile yarn waste along with plastic waste, but the notification specifically covered only plastic scrap/waste including PET bottles. Since the appellant used materials outside the notification's scope, they could not claim the exemption. The demand was restricted to normal period as no suppression was found, avoiding penalty under Section 11AC(1)(c). However, mandatory interest under Section 11AA on Rs.1,67,20,988 was upheld. en-us Tue, 12 Mar 2024 00:00:00 +0530 Wed, 13 Mar 2024 08:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450772 The CESTAT New Delhi dismissed the appeal where the appellant failed to establish entitlement to concessional excise duty under N/N. 08/2014-CE dated 11.07.2014. The appellant manufactured products using textile yarn waste along with plastic waste, but the notification specifically covered only plastic scrap/waste including PET bottles. Since the appellant used materials outside the notification's scope, they could not claim the exemption. The demand was restricted to normal period as no suppression was found, avoiding penalty under Section 11AC(1)(c). However, mandatory interest under Section 11AA on Rs.1,67,20,988 was upheld. Case-Laws Central Excise Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450772