https://www.taxtmi.com/caselaws?id=220115 Duty liability on clearance of waste and scrap under Rule 3(5A) of the Central Excise Rules, 2004 was set aside for fresh consideration because the adjudicating authority had not properly examined material showing that several cleared items were ordinary waste, including used empty oil cans, drums, electric wires and plastic bags. The record had not been considered in proper perspective, so the classification and liability issues required reconsideration. The matter was remanded to the original authority for a fresh decision after granting a proper hearing and allowing production of evidence in accordance with law and principles of natural justice. en-us Tue, 11 Dec 2012 00:00:00 +0530 Fri, 11 Jan 2013 10:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220115 Duty liability on clearance of waste and scrap under Rule 3(5A) of the Central Excise Rules, 2004 was set aside for fresh consideration because the adjudicating authority had not properly examined material showing that several cleared items were ordinary waste, including used empty oil cans, drums, electric wires and plastic bags. The record had not been considered in proper perspective, so the classification and liability issues required reconsideration. The matter was remanded to the original authority for a fresh decision after granting a proper hearing and allowing production of evidence in accordance with law and principles of natural justice. Case-Laws Central Excise Tue, 11 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220115