2008 (6) TMI 407 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the appellant, a manufacturer of beverages, was using duty paid glass bottles for bottling. The Department claimed duty on broken bottles cleared as scrap, but the Tribunal found the appellant not liable as they were not manufacturing glass bottles intentionally. The Tribunal waived pre-deposit and penalty, staying recovery until appeal disposal. (2008 (6) TMI 407 - CESTAT, New Delhi)