https://www.taxtmi.com/caselaws?id=114973 The Appellate Tribunal CESTAT, New Delhi, upheld the duty demand on waste and scrap of iron & steels by M/s. Northern Railways Mechanical Works for the period from 1-3-1994 to 15-3-1995 due to the absence of an exemption notification during that time. The generated scrap during the manufacture of railway wagons was found chargeable to duty under Heading 72.04 of the Central Excise Tariff. While the duty demand was upheld, the penalty imposed on the Appellant was set aside by the Tribunal based on their genuine belief in the exemption from duty as a department of the Central Government. en-us Mon, 21 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 16:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114973 The Appellate Tribunal CESTAT, New Delhi, upheld the duty demand on waste and scrap of iron & steels by M/s. Northern Railways Mechanical Works for the period from 1-3-1994 to 15-3-1995 due to the absence of an exemption notification during that time. The generated scrap during the manufacture of railway wagons was found chargeable to duty under Heading 72.04 of the Central Excise Tariff. While the duty demand was upheld, the penalty imposed on the Appellant was set aside by the Tribunal based on their genuine belief in the exemption from duty as a department of the Central Government. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114973