2011 (4) TMI 607

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..... cate given by their purchasers is misplaced as the certificate has been furnished subsequent to the impugned order and the assessees could have requested the purchaser to issue certificate as required by them - The plea of bona fide belief that what they were clearing was scrap was not acceptable in view of the finding on the nature of the goods, namely that they are not scrap - Decided against th .....

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..... voice describes the goods as old scrap insulators . As rightly pointed out by the learned SDR the goods have been cleared on piece basis with a specific rate per piece. Generally scrap is sold on weight basis and not on piece basis. Therefore, the Revenue has made out a case that what was cleared by the assessees was nothing but old disc insulator liable to duty. The reliance placed by the assess .....

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