https://www.taxtmi.com/caselaws?id=107321 The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, waiving the duty of Rs. 13.12 lakhs and the penalty imposed. The tribunal found that the scrap in question resulted from wear and tear of goods used by the applicant, not from manufacturing activity undertaken by the applicant. en-us Fri, 08 Mar 2002 00:00:00 +0530 Wed, 21 Mar 2012 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107321 The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, waiving the duty of Rs. 13.12 lakhs and the penalty imposed. The tribunal found that the scrap in question resulted from wear and tear of goods used by the applicant, not from manufacturing activity undertaken by the applicant. Case-Laws Central Excise Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107321