https://www.taxtmi.com/caselaws?id=53423 The Tribunal held that the respondents were not entitled to the benefit of exemption under Notification No. 89/95-C.E. for payment of duty on waste and scrap as they cleared such goods from a factory manufacturing excisable goods in addition to exempted goods. The duty demand was upheld, and penalties were modified and set aside. The Tribunal emphasized strict interpretation of exemption notifications to prevent undue benefits to the assessee. The previous judgment cited by the respondents was distinguished as not applicable to the current scenario. The Revenue's appeals were accepted, and the original duty demand orders were restored. en-us Thu, 05 Aug 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53423 The Tribunal held that the respondents were not entitled to the benefit of exemption under Notification No. 89/95-C.E. for payment of duty on waste and scrap as they cleared such goods from a factory manufacturing excisable goods in addition to exempted goods. The duty demand was upheld, and penalties were modified and set aside. The Tribunal emphasized strict interpretation of exemption notifications to prevent undue benefits to the assessee. The previous judgment cited by the respondents was distinguished as not applicable to the current scenario. The Revenue's appeals were accepted, and the original duty demand orders were restored. Case-Laws Central Excise Thu, 05 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53423