2004 (8) TMI 525 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in the case involving the manufacture and clearance of "Lime Sludge" without determining Central Excise Duty as required by Rule 173(F). Citing previous decisions, the tribunal held that lime sludge is industrial waste and not excisable, leading to the dismissal of the revenue's appeal.