2000 (4) TMI 432 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, setting aside a duty demand of Rs. 3,10,551/- on Brass Scrap. The Tribunal found that the process of cleaning Brass Dross did not result in a new excisable commodity, citing a previous decision in a similar case. The penalty of Rs. 25,000/- imposed on the appellants was also overturned.