https://www.taxtmi.com/caselaws?id=767576 CESTAT Kolkata held that Ziking (slag), a by-product emerging during Silico Manganese manufacture, is not liable to excise duty as it is not an intentionally manufactured final product. The tribunal found that clearance calculations based on laptop/pendrive documents were inadmissible evidence. Additionally, alleged stock shortages determined through eye estimation were deemed insufficient for duty demands. Consequently, excise duty demands of Rs. 23,52,292 on Ziking sales and Rs. 6,42,584 for stock shortage were set aside, along with associated penalties. Appeal allowed. en-us Thu, 20 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767576 CESTAT Kolkata held that Ziking (slag), a by-product emerging during Silico Manganese manufacture, is not liable to excise duty as it is not an intentionally manufactured final product. The tribunal found that clearance calculations based on laptop/pendrive documents were inadmissible evidence. Additionally, alleged stock shortages determined through eye estimation were deemed insufficient for duty demands. Consequently, excise duty demands of Rs. 23,52,292 on Ziking sales and Rs. 6,42,584 for stock shortage were set aside, along with associated penalties. Appeal allowed. Case-Laws Central Excise Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767576