https://www.taxtmi.com/caselaws?id=98244 The tribunal rejected the appeal, affirming that the exemption under Notification No. 89/95-C.E. did not extend to waste, parings, and scrap from a factory producing other excisable goods. It was held that separate manufacturing units within the same premises did not qualify as distinct factories under the Central Excise Act. Additionally, the penalty under Section 11AC was upheld due to the non-disclosure of manufacturing activities for excisable goods, despite the appellant's argument of no intention to mis-declare. en-us Mon, 15 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98244 The tribunal rejected the appeal, affirming that the exemption under Notification No. 89/95-C.E. did not extend to waste, parings, and scrap from a factory producing other excisable goods. It was held that separate manufacturing units within the same premises did not qualify as distinct factories under the Central Excise Act. Additionally, the penalty under Section 11AC was upheld due to the non-disclosure of manufacturing activities for excisable goods, despite the appellant's argument of no intention to mis-declare. Case-Laws Central Excise Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98244