https://www.taxtmi.com/caselaws?id=207666 The court upheld the demand of duty and penalty imposed on the assessees for clearing old scrap insulators, determining that the items were subject to duty as old disc insulators. The assessees' reliance on a purchaser's certificate issued post-clearance was deemed irrelevant, and their plea of a bona fide belief that the goods were scrap was dismissed. The judge emphasized the importance of accurately determining the nature of goods cleared to prevent duty evasion and penalties under the Central Excise Act and Rules. The appeal was rejected, affirming the impugned order. en-us Tue, 26 Apr 2011 00:00:00 +0530 Tue, 23 Aug 2011 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207666 The court upheld the demand of duty and penalty imposed on the assessees for clearing old scrap insulators, determining that the items were subject to duty as old disc insulators. The assessees' reliance on a purchaser's certificate issued post-clearance was deemed irrelevant, and their plea of a bona fide belief that the goods were scrap was dismissed. The judge emphasized the importance of accurately determining the nature of goods cleared to prevent duty evasion and penalties under the Central Excise Act and Rules. The appeal was rejected, affirming the impugned order. Case-Laws Central Excise Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207666