https://www.taxtmi.com/caselaws?id=54388 Metal scrap arising from dismantling and scrapping imported old machinery, without any manufacturing process or mechanical working of iron or steel, was held not liable to central excise duty. As the scrap was not treated as dutyable excisable goods generated through manufacture, the duty demand was unsustainable. Once the demand failed, no penalty could be imposed. The assessee's appeal was allowed and the Revenue's appeal failed. en-us Mon, 24 Jan 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54388 Metal scrap arising from dismantling and scrapping imported old machinery, without any manufacturing process or mechanical working of iron or steel, was held not liable to central excise duty. As the scrap was not treated as dutyable excisable goods generated through manufacture, the duty demand was unsustainable. Once the demand failed, no penalty could be imposed. The assessee's appeal was allowed and the Revenue's appeal failed. Case-Laws Central Excise Mon, 24 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54388