https://www.taxtmi.com/caselaws?id=186257 The HC held that a writ challenging the Collector's and Tribunal's fiscal orders had to be decided on merits and could not be rejected on procedural or equitable considerations where the substantive legality of the demand was in issue. It also held that cut pieces of stainless steel flats, plates and pattas capable of being re-rolled without melting qualified as fresh unused re-rollable scrap for purposes of Notification No. 76/72, and the source of procurement was not decisive. Rule 56-A was treated as a separate set-off mechanism and did not disqualify exemption if the notification's conditions were otherwise satisfied. The orders disapproving the classification list and raising the demand were quashed. en-us Wed, 11 Oct 2006 00:00:00 +0530 Wed, 16 Nov 2016 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186257 The HC held that a writ challenging the Collector's and Tribunal's fiscal orders had to be decided on merits and could not be rejected on procedural or equitable considerations where the substantive legality of the demand was in issue. It also held that cut pieces of stainless steel flats, plates and pattas capable of being re-rolled without melting qualified as fresh unused re-rollable scrap for purposes of Notification No. 76/72, and the source of procurement was not decisive. Rule 56-A was treated as a separate set-off mechanism and did not disqualify exemption if the notification's conditions were otherwise satisfied. The orders disapproving the classification list and raising the demand were quashed. Case-Laws Central Excise Wed, 11 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186257