https://www.taxtmi.com/caselaws?id=85189 Exemption under Notification No. 66/73-C.E. applied only to fresh unused steel melting scrap arising in an integrated ore-based steel plant, and steel ingots cleared from a factory not meeting that condition were therefore outside the notification. The duty demand was sustained. Penalty under Rule 173Q was based on the facts and circumstances, was found just and reasonable, and no ground for appellate interference was shown. The penalty was upheld. en-us Tue, 28 Nov 1995 00:00:00 +0530 Wed, 03 Aug 2011 13:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85189 Exemption under Notification No. 66/73-C.E. applied only to fresh unused steel melting scrap arising in an integrated ore-based steel plant, and steel ingots cleared from a factory not meeting that condition were therefore outside the notification. The duty demand was sustained. Penalty under Rule 173Q was based on the facts and circumstances, was found just and reasonable, and no ground for appellate interference was shown. The penalty was upheld. Case-Laws Central Excise Tue, 28 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85189