2000 (6) TMI 393 - AT - Central Excise

Summary

The appeal was against duty on brass scrap arising in the factory during manufacture of carburettor parts. The benefit of Notification 172/84 was denied due to non-compliance with conditions. The exemption from duty on waste and scrap of copper was not raised earlier. The issue of limitation on duty demand was raised but not addressed. The appeal was allowed, the order set aside, and remanded for further adjudication.