2002 (8) TMI 544 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled on a case involving waiver of duty on glass scrap from broken bottles during beverage manufacturing. The Tribunal found it difficult to accept the argument that the scrap was not liable to duty, stating that any emerging commodity in manufacturing is subject to duty. The applicant was directed to deposit the full duty amount within a month of the order. Compliance was required by 23-9-2002.