CEGAT Mumbai Waives Duty & Penalty on Scrap, Ruling in Favor of Appellant

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, waiving the duty of Rs. 13.12 lakhs and the penalty imposed. The tribunal found that the scrap in question resulted from wear and tear of goods used by the applicant, not from manufacturing activity undertaken by the applicant.

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The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, waiving the duty of Rs. 13.12 lakhs and the penalty imposed. The tribunal found that the scrap in question resulted from wear and tear of goods used by the applicant, not from manufacturing activity undertaken by the applicant.

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