2012 (3) TMI 90

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..... R, J. 1. The instant appeal under Section 35 G of the Central Excise Act, 1944 is directed against order dated 28.7.2003 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal'). The Tribunal has recorded the statement of the partyrespondent that they would not raise any argument with regard to demand on rubber scrap and the same has been upheld by t .....

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..... ectric motors etc. In that regard the Tribunal has placed reliance on its judgement in the case of Finolex Cables Ltd v. CCE and C 1998(100 ELT 517 (T) which lays down that unserviceable pieces of wires and cables are not exigible goods. Third item pertains to plastic waste. The Tribunal has accepted the contention of the party respondent that plastic waste was nothing but a packing material in wh .....

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..... ect of all the items except upholding the demand only to the extent it has been conceded by the partyrespondent in respect of rubber scrap. 2. We have heard learned counsel for the appellant at some length and are of the view that the order of the Tribunal does not suffer from any legal infirmity. The learned counsel for the Revenue has not been able to high-light any provision of law which may s .....

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