ALEMBIC LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, VADODARA

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. Commr, (A) 124/VDR/2003 dated 16 -4 -2003.

(2.) HEARD both sides.

(3.) THE relevant facts, in brief, are as follows: (a) The appellant is a manufacturer of pharmaceutical products. They have cleared some old and used capital goods which are not serviceable as scrap and also certain waste and scrap of other items including packing material. (b) The original authority confirmed a demand of Rs. 21,22,434/ - in respect of such scrap sold during the period January, 1996 to December, 1998.