2005 (5) TMI 193

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..... the same were cleared by them as waste and scrap during May, 2000 - September, 2000. 2. The Assistant Commissioner vide his impugned order confirmed the demand of duty of Rs. 93,019/- in respect of the said goods along with imposition of personal penalty of identical amount. Appeal against the above order did not succeed before the Commissioner (Appeals), who taking note of the provisions of Ru .....

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..... ued the said provisions of Rule 57S(2) were not in effect during the relevant period having been replaced by the new set of Modvat rules. As such, reference to the said Rule, which was not in existence as during the relevant period was not justified. 4. After hearing Shri N.V.B. Nair, ld. DR for the revenue, I find force in the above contention of the appellants. The said Rule 57S(2) being not i .....

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