2007 (9) TMI 193

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....period from 18.- 5-1995 to 31-7-1998. The demand is consequential to denial of the benefit of Notification No. 89/95-C.E., dated 18-5-1995 to the assessee. This Notification exempted waste, parings and scrap arising in the course of manufacture of exempted goods and falling within the Schedule to the Central Excise Tariff Act, 1985, from the whole of the duty of excise leviable thereon. The proviso to the Notification reads thus "provided that nothing contained in this Notification shall h apply to waste, parings and scrap cleared from a factory in which any other excisable goods other than exempted goods are also manufactured". The expression "exempted goods" was also explained in the Notification. The Explanation reads as follows: is "....

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..... It is submitted that all the relevant facts were very well within the knowledge of the department. It is submitted that a similar demand for the period March, 1994 to March, 1995 had been settled under the Kar Vivad Samadhan Scheme on 5-2-1999 as evidenced by the relevant certificate issued by the Designated Authority under Section 90(1) of the Finance (No. 2) Act, 1998. In terms of such settlement, ICF paid duty of over Rs. 39 lakhs determined under the said provision by the Designated Authority. That payment was on waste and scrap which had arisen in the course of manufacture of coaches etc. during the period March, 1994 to March, 1995. It is the appellant's case that, after settlement of the above dispute between them and the departmen....