TMI Blog2006 (6) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us aggrieved by the order of the Tribunal dated 24-11-2003 in the case on hand. The respondent-assessee was subjected to auditing of the records and in the course of audit, the department noticed certain irregularities in the matter of Central Excise Revenue, Show cause notice was issued. Reply was obtained. Duty was confirmed. Penalty was levied. Appeal was filed by the asseasee. Appeal was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e held and It ended against the assessees. Appeal was filed and the appellate authority rejected the appeal in the case on hand. Matter was taken to the Tribunal. The Tribunal noticed that the dispute relates to four items namely (a) return of capital goods to supplier; (b) short-receipt of material; (c) sale of old used material viz. Fire bricks and conveyor belts, furnace oil waste and (d) irreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustan Petroleum Corporation Limited v. CCR, Visakhapatnam reported in 2002 (144) E.L.T. 555. In the said Judgment, the Tribunal ruled that scrap and waste material are not excisable and no duty is payable. 7. At the time of arguments, learned Counsel for the respondent places before us the Judgment of the Supreme Court reported in 2003 (155) E.L.T. 11 (CCE v. West Coast Industrial Gases Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Supreme Court in the case of CCE v. West Coast Industrial Gases Limited. The Tribunal, in our view, is fully justified in accepting the appeal filed by the assessee. We do not find any factual or legal error in the case on hand. Orders are based on facts in the light of the law declared by the Tribunal and the Supreme Court. No interference is necessary in such cases. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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