https://www.taxtmi.com/caselaws?id=353038 The Tribunal ruled in favor of the appellants, setting aside the duty demand and penalties imposed by the Department. It was found that the appellants did not remove defective PSC sleepers without paying Central Excise duty, as they sold them as scrap and paid the appropriate duty. The Tribunal emphasized that the marketability of the sleepers by Indian Railways was crucial in determining duty liability, and since the defective sleepers were not removed from the factory, the duty demand and penalties were deemed unjustified. en-us Thu, 07 Dec 2017 00:00:00 +0530 Wed, 27 Dec 2017 08:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353038 The Tribunal ruled in favor of the appellants, setting aside the duty demand and penalties imposed by the Department. It was found that the appellants did not remove defective PSC sleepers without paying Central Excise duty, as they sold them as scrap and paid the appropriate duty. The Tribunal emphasized that the marketability of the sleepers by Indian Railways was crucial in determining duty liability, and since the defective sleepers were not removed from the factory, the duty demand and penalties were deemed unjustified. Case-Laws Central Excise Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353038