https://www.taxtmi.com/caselaws?id=92591 Clearance of drums and drum components as waste and scrap was not proved genuine where the goods intercepted in transit were found to include drums and parts of drums with scrap, and no evidence showed that they were damaged or unfit for use. The adjudicating authority accepted the dealer's statement that the goods were metal containers and parts of metal containers capable of use as such, and the confiscation, redemption fine, and penalty were sustained. No infirmity was found in the impugned order. en-us Thu, 28 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92591 Clearance of drums and drum components as waste and scrap was not proved genuine where the goods intercepted in transit were found to include drums and parts of drums with scrap, and no evidence showed that they were damaged or unfit for use. The adjudicating authority accepted the dealer's statement that the goods were metal containers and parts of metal containers capable of use as such, and the confiscation, redemption fine, and penalty were sustained. No infirmity was found in the impugned order. Case-Laws Central Excise Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92591