1997 (12) TMI 427

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..... this case are that the appellants herein are engaged in the manufacture of roughly shaped forgings of alloy and non-alloy steel falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. The demand in the present case has been confirmed on a quantity of a product which the Assistant Collector has treated as forgings while the Commissioner (Appeals) accepted the plea of the a .....

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..... appellants that the goods in question are waste and scrap and not forgings even though they were entered in RG1 register as forgings. That being so, while it was open to the department to have imposed a penalty for contravention of the relevant rules namely entry in the Waste and Scrap account without obtaining the permission of the Commissioner, duty demand cannot be sustained as the products are .....

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