TMI Blog2003 (7) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed this appeal against the adjudication order passed by the Commissioner of Central Excise, whereby the demand was confirmed in respect of waste and scrap of iron and steel, copper and brass scrap, plastic scrap and rubber scrap. 3.Appellants are not pressing the appeal in respect of demand confirmed on rubber scrap, therefore, the demand in respect of rubber scrap is up-held. 4.Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bles, winding wires of electric motors, etc. Appellants are relying upon the decision of the Tribunal in the case of Finolex Cables Ltd. v. C.C.E. C. reported in 1998 (100) E.L.T. 517 (T) to submit that unserviceable pieces of wires and cables are not excisable goods. 6.In respect of plastic waste, the contention of the appellants is that this plastic waste is nothing but a packing material in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent demand, which is in respect of waste and scrap of various items other than paper waste. 7.Ld. DR, appearing on behalf of the Revenue, reiterates the findings of the lower authorities. 8.We find that the appellants cleared the waste and scrap of iron and steel, which had only arisen out of dismantling of old and used machines used as capital goods on which no credit had been taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the appellants suppressed the fact that they were clearing paper waste without payment of duty. We find that there is no allegation of suppression of facts in respect of clearance of scrap of iron and steel, wires and cables and plastic. Hence, no suppression can be alleged against the appellants, therefore, the demand is also barred by time. 10.In view of above discussion, the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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