2008 (1) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p of used machinery and used spares during the period July, 1999 to March, 2002. After due process of law, the Deputy Commissioner, Tiruppur Division demanded an amount of Rs.61,673/- under Section 11A (1) of the Central Excise Act and imposed equal amount of penalty under Section 11AC.  Interest due on the duty confirmed was also demanded. In the impugned order, the Commissioner (Appeals), C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t dutiable items or were not scrap of machinery on which credit was availed. Therefore, the impugned demand and the penalty are sustainable. 2. I have carefully considered the case records and the submissions made by both parties. The demand in question has been raised for the duty due on the goods removed. There is no dispute that the goods removed were metal scrap and the scrap of used machin....