2004 (9) TMI 447 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant, setting aside the differential duty demand and penalty imposed. The tribunal found no legal basis for the demand as there was no provision in the Central Excise Rules for clearing scrap at full duty rate. The appellant was eligible for the concessional rate of duty under SSI Notification No. 1/93-C.E. The appeal was allowed.