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        Central Excise

        2007 (11) TMI 50 - AT - Central Excise

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        Appellate Tribunal rules in favor of removal of scrap without penalty The Appellate Tribunal CESTAT, Chennai allowed the appeal by M/s. Larsen & Toubro Ltd., ruling in favor of the removal of scrap to their sister unit ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Appellate Tribunal rules in favor of removal of scrap without penalty

                              The Appellate Tribunal CESTAT, Chennai allowed the appeal by M/s. Larsen & Toubro Ltd., ruling in favor of the removal of scrap to their sister unit without imposing any penalty due to duty payment and absence of evasion. The stay application was dismissed.


                              The Appellate Tribunal CESTAT, Chennai allowed the appeal filed by M/s. Larsen & Toubro Ltd. regarding the removal of scrap to their sister unit, stating that no penalty was warranted as duty was paid and no evasion was involved. The stay application was dismissed.
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