2006 (2) TMI 58

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....d draft. Permission granted. Amendment to be carried out immediately. On the basis that the amendment is carried out, the appeal is taken up for hearing. 2. The appellant has proposed the following two questions stated to arise out of impugned order of Tribunal dated 12-7-2005. "(1) Whether duty of excise is leviable on sale of old and unusable modvated capital goods, sold as waste and scrap....

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.... Rules, 1944 (as was applicable at the relevant time), cannot be applied to the facts of the case. 4. The Tribunal has upheld the levy in light of Rule 57-S(2)(c) of the Rules. 5. On a plain reading of the said Rule, it is clear that where capital goods are sold as waste and scrap, the manufacturer is bound to pay the duty leviable on such waste and scrap. Clause [c] of sub-rule (2) of Rule ....