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2011 (10) TMI 135 - AT - Central ExciseManufacture of excisable goods viz. Polyethylene Jelly Filled Cables falling under Chapter 8544 of Customs Excise Tariff Act, 1985 - various kinds of waste and scrap are generated which are disposed of to various buyers on the basis of bids received on tender notice - cleared the scrap without payment of duty to these buyers - Commissioner (Appeals) dt.18.09.2002, holding that waste and scrap are not excisable. hence, the respondents filed a refund claim - against which the Revenue is in appeal - respondents have produced Chartered Accountant's certificate, but the Chartered Accountant's certificate did not specify the records to come to the conclusion that duty has not been collected - Held that Waste and scrap was not liable to duty when it was cleared and original adjudicating authority's observation that the duty amount was not indicated separately is irrelevant - The appellant had produced Chartered Accountant's certificate.This could have been verified - Hence, appeal of revenue disposed off.
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