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2017 (1) TMI 1355 - CESTAT CHENNAILevy of duty - clearance of capital goods as waste prior to 16.5.2005 - N/N. 27/2005-CE dt. 16.5.2005 - Held that: - When repeated SCN were issued and as many as seven numbers, beginning from the period July 1998 to May 2005, Revenue was aware what was the clearances. There is nothing to demonstrate that excisable goods were cleared other than scrap and waste - bringing the capital goods cleared as 'waste' prior to 16.5.2005, no allegation shall sustain. Similarly scrap not being manufactured, appellant shall not liable to duty - appeal allowed - decided in favor of appellant.
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