2014 (1) TMI 417

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..... Per Rakesh Kumar (for the Bench): In this case the appellant cleared scrap of capital goods during the period from April, 1996 to March, 2000. The department issued a show cause notice dated 8.5.02 invoking the Rule 57S(2)(C) of Central Excise Rules, 1944 for demand of an amount equal to the excise duty on transaction value of the scrap on the ground that the capital goods cleared as scrap were .....

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..... it was for the department to prove so. While in this case there is no evidence to prove this. We find that same view has been taken by the Tribunal in the Shahabad Coop. Sugar Mills Ltd. vs. CCE, Panchkula Final order No. 966/10-SM dated 27.8.2010. In view of this, impugned order is not sustainable. Same is set aside. The appeal is allowed. (Pronounced in the open court)
Case laws, Decisions .....

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