https://www.taxtmi.com/caselaws?id=82347 Marketability and character of aluminium rods and wires as scrap cannot be determined on the adjudicating authority's own opinion alone; supporting expert or trade evidence is required. Where clearance took place as scrap under the physical supervision of Central Excise officers, without any allegation of collusion or connivance, and no departmental instruction requiring hammering or cutting was produced, seizure was treated as unwarranted. On those facts, confiscation and penalty could not be sustained, and the departmental appeals were rejected. en-us Fri, 20 Sep 1991 00:00:00 +0530 Mon, 04 Jul 2011 15:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82347 Marketability and character of aluminium rods and wires as scrap cannot be determined on the adjudicating authority's own opinion alone; supporting expert or trade evidence is required. Where clearance took place as scrap under the physical supervision of Central Excise officers, without any allegation of collusion or connivance, and no departmental instruction requiring hammering or cutting was produced, seizure was treated as unwarranted. On those facts, confiscation and penalty could not be sustained, and the departmental appeals were rejected. Case-Laws Central Excise Fri, 20 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82347