Appellate Tribunal rules in favor of beverage manufacturer on duty liability for broken glass bottles

The Appellate Tribunal CESTAT, New Delhi found the appellant, a beverage manufacturer, not liable for duty on broken glass bottles cleared as scrap, as they were not intentionally manufacturing glass bottles. The Tribunal waived pre-deposit and penalty, staying recovery until appeal disposal.

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The Appellate Tribunal CESTAT, New Delhi heard a case where the appellant, a manufacturer of beverages, was using duty paid glass bottles for bottling. The Department claimed duty on broken bottles cleared as scrap, but the Tribunal found the appellant not liable as they were not manufacturing glass bottles intentionally. The Tribunal waived pre-deposit and penalty, staying recovery until appeal disposal. (2008 (6) TMI 407 - CESTAT, New Delhi)

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