https://www.taxtmi.com/caselaws?id=52107 The Tribunal ruled in favor of the appellants in an appeal against the demand confirmed by the Commissioner of Central Excise for waste and scrap of iron and steel, copper and brass, and plastic waste. The demand was found unsustainable as the waste and scrap were deemed non-dutiable based on previous decisions. Additionally, the Tribunal noted the demand was time-barred due to the lack of suppression of facts related to the specific waste and scrap in question. Consequently, the demand and associated penalties were set aside, and the appeal was disposed of in favor of the appellants. en-us Mon, 28 Jul 2003 00:00:00 +0530 Fri, 01 Oct 2010 13:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52107 The Tribunal ruled in favor of the appellants in an appeal against the demand confirmed by the Commissioner of Central Excise for waste and scrap of iron and steel, copper and brass, and plastic waste. The demand was found unsustainable as the waste and scrap were deemed non-dutiable based on previous decisions. Additionally, the Tribunal noted the demand was time-barred due to the lack of suppression of facts related to the specific waste and scrap in question. Consequently, the demand and associated penalties were set aside, and the appeal was disposed of in favor of the appellants. Case-Laws Central Excise Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52107