https://www.taxtmi.com/caselaws?id=51877 The appellate tribunal upheld duty liability on waste sugar and waste paper, classifying them under specific headings in the Central Excise Tariff. It rejected the appellant's arguments and clarified that duty is payable on these waste products when sold. The tribunal deemed the originally imposed penalties excessive and reduced them to Rs. 25,000, directing the appellants to pay this reduced amount. The appeal was disposed of, providing clarity on duty liability and penalty imposition in the case. en-us Tue, 22 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51877 The appellate tribunal upheld duty liability on waste sugar and waste paper, classifying them under specific headings in the Central Excise Tariff. It rejected the appellant's arguments and clarified that duty is payable on these waste products when sold. The tribunal deemed the originally imposed penalties excessive and reduced them to Rs. 25,000, directing the appellants to pay this reduced amount. The appeal was disposed of, providing clarity on duty liability and penalty imposition in the case. Case-Laws Central Excise Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51877