2006 (6) TMI 126

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....directed to delete the name of Sri. Arvind Kumar, learned. Counsel. 2. Revenue is before us aggrieved by the order of the Tribunal dated 24-11-2003 in the case on hand. The respondent-assessee was subjected to auditing of the records and in the course of audit, the department noticed certain irregularities in the matter of Central Excise Revenue, Show cause notice was issued. Reply was obtained....

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....tioned earlier, audit was conducted and in those circumstances, adjudication proceedings were held and It ended against the assessees. Appeal was filed and the appellate authority rejected the appeal in the case on hand. Matter was taken to the Tribunal. The Tribunal noticed that the dispute relates to four items namely (a) return of capital goods to supplier; (b) short-receipt of material; (c) sa....

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.... and conveyor belts, furnace oil waste. The Tribunal noticed the Judgment in the case of Hindustan Petroleum Corporation Limited v. CCR, Visakhapatnam reported in 2002 (144) E.L.T. 555. In the said Judgment, the Tribunal ruled that scrap and waste material are not excisable and no duty is payable. 7. At the time of arguments, learned Counsel for the respondent places before us the Judgment of t....

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....department has accepted the case of HPCL v. CCE, Visakhapatnam, in the light of the Judgment of the Supreme Court in the case of CCE v. West Coast Industrial Gases Limited. The Tribunal, in our view, is fully justified in accepting the appeal filed by the assessee. We do not find any factual or legal error in the case on hand. Orders are based on facts in the light of the law declared by the Tribu....