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2000 (11) TMI 720 - AT - Central Excise
Issues:
1. Availability of benefit under Notification No. 202/88-C.E. for final products made from waste and scrap of iron and steel. Analysis: The appeal in question pertains to M/s. Plaza Steel & Alloys Ltd. and revolves around the eligibility of availing benefits under Notification No. 202/88-C.E. for the final products manufactured by them using waste and scrap of iron and steel. The Appellants were absent during the proceedings, and the notice issued to them was returned undelivered. The Central Excise duty demand of Rs. 6,22,498.30 was confirmed against the Appellants by the Assistant Collector, denying them the said exemption. The Commissioner (Appeals) upheld this decision, stating that the final product was made from remelting scrap, falling under Heading 72.04 of the Central Excise Tariff Act. The Appellants argued that the order was passed without hearing them and was based on assumptions regarding the commercial viability of using certain materials. The Respondent contended that the inputs purchased were indeed waste and scrap, as they were remelted for manufacturing. Upon review, the Tribunal found that the Appellants were previously heard by the Collector (Appeals) and hence were not prejudiced by not being heard by the Assistant Collector. The definition of Waste & Scrap as per the Tariff was considered, which includes metal waste and scrap not usable due to various reasons. Since the inputs were purchased from the market and remelted, both lower authorities' conclusion that they were waste and scrap was deemed appropriate. The Appellants failed to provide substantial evidence to refute this classification, leading to the rejection of their appeal based on lack of evidence supporting their claim. In conclusion, the Tribunal upheld the decision denying the benefit of Notification No. 202/88-C.E. to M/s. Plaza Steel & Alloys Ltd. for the final products made from waste and scrap of iron and steel, citing the lack of evidence to challenge the classification of inputs as waste and scrap under the Central Excise Tariff Act.
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