2017 (1) TMI 1355

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.... Shri S. Nagalingam, AC (AR), For the Respondent Per. D.N. Panda Appeal No.E/650/2006 Appellant says that the goods cleared as covered by seven show cause notices were waste and scrap and partly worn out capital goods. Waste and Scrap not being manufactured, those were not excisable goods. Tribunal has already held, in the case of R.G. Textiles Vs CCE Salem vide Final order No.41865/20....

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.... taken by assessee was that waste and scrap was cleared. 3. Heard both sides and perused the record. 4. When repeated show cause notices were issued and as many as seven numbers, beginning from the period July 1998 to May 2005, Revenue was aware what was the clearances. There is nothing to demonstrate that excisable goods were cleared other than scrap and waste. Therefore appellant shall be ....