2006 (1) TMI 496

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....ppellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellant is a manufacturer of aluminium. During the period 1995-2000, the appellant disposed of assorted waste and scrap articles from its factory. Under the impugned order, excise duty demand to the time of about Rs. 9 lakhs and equal amount of penalty have been imposed in regard to ....

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....has relied upon the decision of this Tribunal in the case of C.C.E. v. J.K. Industries Ltd. [2004 (164) E.L.T. 332 (T) = 2004 (114) ECR 610 (Tri.- Delhi) in support of his contention. 4. The learned Counsel would also point out that the demand is time barred. It is being pointed out that there was no suppression of facts in the clearance of these waste and scrap and the appellant could hav....