2007 (11) TMI 171

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....er of the original authority demanding an amount of Rs.3,26,932/- being duty on waste and scrap of capital goods cleared by the appellants appropriate interest thereon and imposing a penalty of Rs.50,000/- on the appellants under Rule 25 of Central Excise Rules, 2002. After hearing both sides on the stay petition, the requirement of pre-deposit is waived and the appeal itself is taken up for dispo....

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.... to hold that the impugned goods were final products. The appellant challenges the demand on the basis that the impugned goods had not been manufactured by them. 3. Learned SDR submits that the demand has been made as if the goods had been manufactured by the appellants He reiterates findings in the impugned order. 4. I have carefully considered the facts of the case and the submissions made by ....