2002 (10) TMI 553 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case represented by S/Shri B.L. Narasimhan and Nand Kishore, Advocates, for the Appellant, ruled that duty demand of over Rs. 21 lakhs and penalty imposed on the appellant paper mill for alleged manufacture and clearances of paper waste/broke is not tenable. The waste and broke arose during manufacturing by another unit, M/s. Haryana Coated Paper Ltd., and broke is not liable to central excise duty. The impugned order was set aside, and the appeal was allowed.