2002 (6) TMI 591

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..... appeal passed by the Commissioner (Appeals). Brief facts of the case are that respondents are engaged in the manufacture of cement Clinker. On 16.3.96, the officers of Central Excise visited the factory of the respondents and found that during the year 1994-95 and 1995-96 the appellants cleared waste and scrap without payment of duty. A show cause notice was issued and the adjudicating authority c .....

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..... venue cannot take a new plea. 4. The reading of show cause notice shows that the duty is being demanded on the disposal' of waste and scrap pertaining to capital goods sold as waste/ scrap. The Tribunal in the case of A.C.C. Limited Vs. Commissioner of Central Excise, Bhopal reported in 2001 (46) RLT 745 (CEGAT-Del.)=2001 (133) ELT 375 (Tri.-Del.) and in the case of Diesel Components Works .....

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