COMMISSIONER OF CENTRAL EXCISE Vs. SUPREME INDUSTRIES LTD.

JUDGEMENT

(1.) Aggrieved by the order of the Appellate Tribunal in allowing the appeal filed by the assessee, the Revenue is before this Court challenging the said order by filing the present appeal. This Court, vide order dated 26.10.07 admitted the appeal by framing the following substantial questions of law:--

(2.) The Commissioner (Appeals) held against the assessee despite the assessee's plea that they were under the bona fide impression that no duty is payable on waste and scrap. The Commissioner passed the following order:--

(3.) Against the said order of the Commissioner (Appeals), the assessee went on appeal before the Tribunal. The main contention of the assessee before the adjudicating authority as well as before the Tribunal was primarily on the plea of limitation stating that for the earlier period from 1.3.94 to 30.9.94, similar claim for duty on removal of waste and scrap was made by the Deputy Commissioner, who, subsequently dropped the same vide proceedings dated 15.9.95. Therefore, the assessee was under the bona fide impression that no duty is payable on removal of waste and scrap of plastic. However, the Department, not satisfied with the order of the Deputy Commissioner of Central Excise, pursued the matter in appeal. The Commissioner (Appeals), however, decided the issue later in order in Appeal No. 37/02 on 8.6.02, which was set aside by the Tribunal vide its final order dated 03.12.03 by remanding the matter back to the adjudicating authority.