2007 (1) TMI 486 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant in a case involving waste and scrap cleared by them. The demand was confirmed, but the penalty imposed was challenged by the appellants. The Tribunal found that the appellants had paid duty before the show cause notice and believed in good faith that waste and scrap were not subject to duty. Therefore, the penalty was not justified, and the impugned order was modified accordingly.