https://www.taxtmi.com/caselaws?id=48394 The High Court of Punjab & Haryana directed the Customs, Excise and Service Tax Appellate Tribunal to refer questions of law regarding the levying of excise duty on goods not actually manufactured and non-compliance with procedural requirements. The court ruled in favor of the petitioner, a steel manufacturer, finding the rejection of their abatement claim unjustified due to minimal electricity consumption during factory closure. The court emphasized that duty should only apply to goods produced or manufactured, leading to a favorable outcome for the Assessee based on previous case law. en-us Mon, 19 Jan 2009 00:00:00 +0530 Thu, 20 Nov 2014 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48394 The High Court of Punjab & Haryana directed the Customs, Excise and Service Tax Appellate Tribunal to refer questions of law regarding the levying of excise duty on goods not actually manufactured and non-compliance with procedural requirements. The court ruled in favor of the petitioner, a steel manufacturer, finding the rejection of their abatement claim unjustified due to minimal electricity consumption during factory closure. The court emphasized that duty should only apply to goods produced or manufactured, leading to a favorable outcome for the Assessee based on previous case law. Case-Laws Central Excise Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48394