2014 (1) TMI 417

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....Per Rakesh Kumar (for the Bench): In this case the appellant cleared scrap of capital goods during the period from April, 1996 to March, 2000. The department issued a show cause notice dated 8.5.02 invoking the Rule 57S(2)(C) of Central Excise Rules, 1944 for demand of an amount equal to the excise duty on transaction value of the scrap on the ground that the capital goods cleared as scrap were ....