TMI Blog2018 (2) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... tax does not arise - Held that: - it appears that “debries” is not value less item as appellant has got substantial amount by dumping the debries. Had there not been any debries, there was no question of transportation - It is evident that when the appellant has earned a substantial consideration by dumping debries through trippers and trucks i.e own transportation, then the tax is leviable, may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the appellant was engaged in the manufacture of Sponge Iron and Ingots falling under Chapter 72 of the Central Excise Tariff Act, 1975.During the period, the appellant had transported Debris by deploying their own trippers and trucks where Debries were loaded. During the period under the dispute, the appellant received ₹ 1,44,49,483/- on account of transportation of debries. Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, Faridabad [2015 (319) E.L.T. 406 (S.C.) where the definition of goods was mentioned. The Ld. Counsel submits that the debries is not valuable goods. 5. The Ld. Counsel also relied on the ratio of the judgment - Nandganj Sihori Sugr Co. Ltd. Vs. Commissioner of Central Excise, Lucknow [2014 (34) S.T.R. 850 (Tri.-Del.) where GTA service has been defined. Ld. Counsel submits that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated above. 10. It may be mentioned that this is the first instance where the appellant submits that the debries has no value. So, interpretation of law is required. So, in our view, the appellant was under the bonafide belief of the interpretation of law. When it is so, then we are of the view that the penalty is not sustainable in the instant case and the same is hereby cancelled. 11. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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