https://www.taxtmi.com/caselaws?id=4025 The Tribunal held that the demand for duty on scrap of used machinery and spares was unsustainable as the impugned goods did not fall under the definition of 'waste and scrap' under the Central Excise Tariff Act. Consequently, the penalty imposed under Section 11AC was also set aside since the duty demand was deemed unsustainable. The Commissioner (Appeals)' decision upholding the duty demand was overturned due to the department's failure to prove duty liability on the cleared items, leading to the appeal being allowed. en-us Wed, 09 Jan 2008 00:00:00 +0530 Thu, 15 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4025 The Tribunal held that the demand for duty on scrap of used machinery and spares was unsustainable as the impugned goods did not fall under the definition of 'waste and scrap' under the Central Excise Tariff Act. Consequently, the penalty imposed under Section 11AC was also set aside since the duty demand was deemed unsustainable. The Commissioner (Appeals)' decision upholding the duty demand was overturned due to the department's failure to prove duty liability on the cleared items, leading to the appeal being allowed. Case-Laws Central Excise Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4025