https://www.taxtmi.com/caselaws?id=114116 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, setting aside the differential duty demand and penalty imposed. The tribunal found no legal basis for the demand as there was no provision in the Central Excise Rules for clearing scrap at full duty rate. The appellant was eligible for the concessional rate of duty under SSI Notification No. 1/93-C.E. The appeal was allowed. en-us Mon, 06 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 13:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114116 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, setting aside the differential duty demand and penalty imposed. The tribunal found no legal basis for the demand as there was no provision in the Central Excise Rules for clearing scrap at full duty rate. The appellant was eligible for the concessional rate of duty under SSI Notification No. 1/93-C.E. The appeal was allowed. Case-Laws Central Excise Mon, 06 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114116