1998 (12) TMI 170 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals) decision regarding concessional duty rate on copper products manufactured from scrap purchased from the open market. The Revenue's appeal was rejected as the Department failed to prove that the goods purchased were non-duty paid. The onus was on the Revenue to establish non-duty paid status, but no evidence was provided, leading to the appeal dismissal.