https://www.taxtmi.com/caselaws?id=51692 Granulated slag arising inevitably in the manufacture of pig iron was treated as non-excisable on the basis of earlier Tribunal rulings on molten slag, granulated slag and blast furnace slag. On that view, no duty demand could be sustained, denial of exemption under the notification did not arise, and no contravention of its conditions could be alleged merely because the product was held non-excisable. The commentary records that, once the goods were regarded as non-excisable waste or by-product, the associated penalty could not survive. The appeal was stated to have been allowed. en-us Mon, 07 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51692 Granulated slag arising inevitably in the manufacture of pig iron was treated as non-excisable on the basis of earlier Tribunal rulings on molten slag, granulated slag and blast furnace slag. On that view, no duty demand could be sustained, denial of exemption under the notification did not arise, and no contravention of its conditions could be alleged merely because the product was held non-excisable. The commentary records that, once the goods were regarded as non-excisable waste or by-product, the associated penalty could not survive. The appeal was stated to have been allowed. Case-Laws Central Excise Mon, 07 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51692